Legal Opinion
Allen v. Comm'r
United States Tax Court
Decided May 23, 2005No. 20457-03Unpublished
1Opinion of the Court
GLORY ALLEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Allen v. Comm'r
No. 20457-03
United States Tax Court
T.C. Memo 2005-118; 2005 Tax Ct. Memo LEXIS 119; 89 T.C.M. (CCH) 1310;
May 23, 2005, Filed
Glory Allen, pro se.
Mark J. Miller, for respondent.
Swift, Stephen J.
STEPHEN SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined a deficiency in petitioner's 2001 Federal income tax, including tax on self-employment income, and a penalty as follows:
Deficiency Penalty Under Sec. 6662(a) $ 11,054 $ 2,720
The issues for decision are: (1) Whether $ 57,845…
2Cases cited8 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Squire v. CapoemanSupreme Court of the United States · 1956
- Boles Trucking, Inc., Appellee/cross-Appellant v. United States of America, Appellant/cross-AppelleeCourt of Appeals for the Eighth Circuit · 1996
- Roger A. Jourdain and Margaret E. Jourdain v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Jourdain v. CommissionerUnited States Tax Court · 1979
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