Legal Opinion

Robertson v. Commissioner

United States Tax Court

Decided March 24, 2000No. 9183-98UnpublishedCited by 2 opinions

1Opinion of the Court

RONNA JOAN ROBERTSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Robertson v. Commissioner

No. 9183-98

United States Tax Court

T.C. Memo 2000-100; 2000 Tax Ct. Memo LEXIS 113; 79 T.C.M. (CCH) 1725;

March 24, 2000, Filed

Decision will be entered under Rule 155.

Ronna Joan Robertson, pro se.

Guy H. Glaser, for respondent.

Gerber, Joel

GERBER

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, JUDGE: In a notice of deficiency addressed to petitioner, respondent determined deficiencies and additions to tax as follows:

Additions to Tax

__________________________

Year Deficiency Sec. 6651(a) Sec.…

2Cases cited12 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  3. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  4. Hradesky v. CommissionerUnited States Tax Court · 1975
  5. Woodward v. CommissionerSupreme Court of the United States · 1970

7 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. Tilley v. United StatesDistrict Court, M.D. North Carolina · 2003
  2. Jon Robert Ludlam & Maria Louisa Ludlam v. CommissionerUnited States Tax Court · 2019

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