Legal Opinion
Fiore v. Comm'r
United States Tax Court
Decided January 17, 2013No. Docket No. 12790-07UnpublishedCited by 1 opinion
1Opinion of the Court
OWEN G. FIORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fiore v. Comm'r
Docket No. 12790-07
United States Tax Court
T.C. Memo 2013-21; 2013 Tax Ct. Memo LEXIS 25; 105 T.C.M. (CCH) 1141;
January 17, 2013, Filed
Decision will be entered under Rule 155.
Owen G. Fiore, Pro se.
Andrew R. Moore, for respondent.
HOLMES, Judge.
HOLMES
MEMORANDUM FINDINGS OF FACT AND OPINION
HOLMES, Judge: Owen Fiore was a tax lawyer with a small but prominent practice. He went to prison for evasion of his 1999 taxes—he admitted to fraud—but the Commissioner now claims he can prove Fiore filed fraudulent 1996…
2Cases cited25 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Beaver v. CommissionerUnited States Tax Court · 1970
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- United States v. Charles Demore JewellCourt of Appeals for the Ninth Circuit · 1976
- Parks v. CommissionerUnited States Tax Court · 1990
20 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016