Legal Opinion
MacGregor v. Commissioner
Court of Appeals for the Ninth Circuit
Decided December 21, 2012No. 11-70693UnpublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM **
Bonnie Lou MacGregor appeals pro se from the Tax Court’s decision upholding the determination of deficiencies by the Commissioner of the Internal Revenue Service (“IRS”) with regard to MacGre-gor’s federal income taxes for tax years 2001-2005. We have jurisdiction under 26 U.S.C. § 7482(a). We review de novo the Tax Court’s legal conclusions and for clear error its factual findings. Hardy v. Comm’r, 181 F.3d 1002, 1004 (9th Cir. 1999). We affirm.
The Tax Court properly concluded that the IRS’s use of bank deposits and cash expenditures to reconstruct MacGregor’s income was…
2Cases cited8 opinions
- Padgett v. WrightCourt of Appeals for the Ninth Circuit · 2009
- Cathy Miller Hardy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
- Sparkman v. CommissionerCourt of Appeals for the Ninth Circuit · 2007
- Bobby E. Welch and Kathleen Newman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
- Alexander Shokai, Inc. Edward Alexander Estelle Alexander v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1994
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Martell v. Comm'rUnited States Tax Court · 2013