Legal Opinion
Griggs v. Comm'r
United States Tax Court
Decided October 21, 2008No. 20664-06UnpublishedCited by 3 opinions
1Opinion of the Court
GERRY MORRIS GRIGGS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Griggs v. Comm'r
No. 20664-06
United States Tax Court
T.C. Memo 2008-234; 2008 Tax Ct. Memo LEXIS 232; 96 T.C.M. (CCH) 248;
October 21, 2008, Filed
Gerry Morris Griggs, Pro se.
Portia N. Rose, for respondent.
Goeke, Joseph Robert
JOSEPH ROBERT GOEKE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOEKE, Judge: Respondent determined a deficiency of $ 7,239 in petitioner's Federal tax for 2002, as well as a penalty of $ 1,447.80 under section 66621, and additions to tax of $ 325.76 and $ 253.37 under section 6651(a)(1) and (a)(2),…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Neely v. CommissionerUnited States Tax Court · 1985
14 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Griggs v. Comm'rUnited States Tax Court · 2013
- Sheridan v. Comm'rUnited States Tax Court · 2015
- Linzy v. Comm'rUnited States Tax Court · 2011