Legal Opinion
Fernandez v. Comm'r
United States Tax Court
Decided September 1, 2011No. Docket No. 21646-08UnpublishedCited by 7 opinions
1Opinion of the Court
ALBERT FERNANDEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fernandez v. Comm'r
Docket No. 21646-08.
United States Tax Court
T.C. Memo 2011-216; 2011 Tax Ct. Memo LEXIS 212; 102 T.C.M. (CCH) 242; 2011 WL 3875061;
September 1, 2011, Filed
Decision will be entered under Rule 155.
Albert Fernandez, Pro se.
Lisa M. Goldberg, for respondent.
CARLUZZO, Special Trial Judge.
CARLUZZO
MEMORANDUM FINDINGS OF FACT AND OPINION
CARLUZZO, Special Trial Judge: In a notice of deficiency dated June 2, 2008, respondent determined a deficiency in petitioner's 2005 Federal income tax and imposed additions…
2Cases cited17 opinions
- 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
- United States v. BoyleSupreme Court of the United States · 1985
- Commissioner v. HeiningerSupreme Court of the United States · 1943
12 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Bonds v. Comm'rUnited States Tax Court · 2011
- Holden v. Comm'rUnited States Tax Court · 2015
- Magloire K. Ayissi-Etoh & Katrina D. Sharpe v. CommissionerUnited States Tax Court · 2018
- Raymond Edwards & Rosa Edwards v. CommissionerUnited States Tax Court · 2018
- Ron William Thompson v. CommissionerUnited States Tax Court · 2018
2 more not listed; retrieve them via the Exa API.