Legal Opinion
Lockett v. Comm'r
United States Tax Court
Decided January 14, 2008No. 10374-05UnpublishedCited by 6 opinions
1Opinion of the Court
CURTIS G. LOCKETT AND EDNA L. LOCKETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lockett v. Comm'r
No. 10374-05
United States Tax Court
T.C. Memo 2008-5; 2008 Tax Ct. Memo LEXIS 5; 95 T.C.M. (CCH) 1029;
January 14, 2008, Filed
Curtis G. Lockett and Edna Lockett, pro sese.
William J. Gregg, for respondent.
Thornton, Michael B.
MICHAEL B. THORNTON
MEMORANDUM OPINION
THORNTON, Judge: Respondent determined deficiencies in petitioners' Federal income tax of $ 3,049, $ 32,675, and $ 2,581 for taxable years 2001, 2002, and 2003, respectively. The issue for decision is whether respondent…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Roumi v. Comm'rUnited States Tax Court · 2012
- Iheke v. Comm'rUnited States Tax Court · 2013
- Sheridan v. Comm'rUnited States Tax Court · 2015
- Cahill v. Comm'rUnited States Tax Court · 2011
- Sylvester Ogbajie & Ijeoma Martha Iheke v. CommissionerUnited States Tax Court · 2013
1 more not listed; retrieve them via the Exa API.