Legal Opinion
West v. Comm'r
United States Tax Court
Decided November 16, 2011No. Docket No. 14036-07UnpublishedCited by 2 opinions
1Opinion of the Court
VERNELL DAVID WEST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
West v. Comm'r
Docket No. 14036-07
United States Tax Court
T.C. Memo 2011-272; 2011 Tax Ct. Memo LEXIS 263; 102 T.C.M. (CCH) 517;
November 16, 2011, Filed
Decision will be entered under Rule 155.
Vernell David West, Pro se.
Michael T. Sargent, for respondent.
PARIS, Judge.
PARIS
MEMORANDUM FINDINGS OF FACT AND OPINION
PARIS, Judge: Petitioner brought this action under section 6213(a)1 seeking redetermination of the following deficiencies in income tax and additions to tax for the tax years 1999, 2000, 2001, 2002, 2003, 2004,…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- 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
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Brian D. Ray & Betsy Ray v. CommissionerUnited States Tax Court · 2018
- Rayhill v. Comm'rUnited States Tax Court · 2013