Legal Opinion
Rivas v. Comm'r
United States Tax Court
Decided August 22, 2016No. Docket No. 8157-15UnpublishedCited by 3 opinions
1Opinion of the Court
ARMANDO ADAMES RIVAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rivas v. Comm'r
Docket No. 8157-15.
United States Tax Court
T.C. Memo 2016-158; 2016 Tax Ct. Memo LEXIS 156; 112 T.C.M. (CCH) 247;
August 22, 2016, Filed
An appropriate order and decision will be entered.
Armando Adames Rivas, Pro se.
Alexander N. Martini, for respondent.
LAUBER, Judge.
LAUBER
MEMORANDUM OPINION
LAUBER, Judge: This case is before the Court on cross-motions for summary judgment under Rule 121.1 With respect to petitioner's Federal income tax for 2011 and 2013, the Internal Revenue Service (IRS or respondent)…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- United States v. BoyleSupreme Court of the United States · 1985
- Helvering v. TaylorSupreme Court of the United States · 1935
15 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Kelly Chafin Lim v. CommissionerUnited States Tax Court · 2018
- Lily Hilda Soltani-Amadi & Bahman Justin Amadi v. CommissionerUnited States Tax Court · 2019
- Lily Hilda Soltani-Amadi & Bahman Justin Amadi v. CommissionerUnited States Tax Court · 2019