Legal Opinion

Gary E. Krantz v. Commissioner

United States Tax Court

Decided February 14, 2018No. 2289-17Unpublished

1Opinion of the Court

T.C. Memo. 2018-17

UNITED STATES TAX COURT GARY E. KRANTZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2289-17. Filed February 14, 2018. Gary E. Krantz, pro se. Evan K. Like and Louis H. Hill, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION RUWE, Judge: Respondent determined a deficiency of $3,117 in petitioner’s 2014 Federal income tax. After concessions by respondent, the sole issue remaining for decision is whether petitioner is liable for a deficiency in Federal income tax of $1,500 for 2014 stemming from his receipt of $9,999 of unreported wages. -2- [*2]…

2Cases cited13 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Owens v. CommissionerUnited States Tax Court · 1968
  3. United States v. Robert Lee JamersonCourt of Appeals for the Ninth Circuit · 1977
  4. Richard E. Warner and Virginia A. Warner v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
  5. United States Holding Co. v. CommissionerUnited States Tax Court · 1965

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