Legal Opinion
Lucas v. Commissioner
United States Tax Court
Decided January 13, 2000No. 195-99UnpublishedCited by 1 opinion
1Opinion of the Court
PHILIP E. LUCAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lucas v. Commissioner
No. 195-99
United States Tax Court
T.C. Memo 2000-14; 2000 Tax Ct. Memo LEXIS 14; 79 T.C.M. (CCH) 1353;
January 13, 2000, Filed
Decision will be entered under Rule 155.
Philip E. Lucas, pro se.
Diane L. Worland, for respondent.
Armen, Robert N., Jr.
ARMEN
MEMORANDUM FINDINGS OF FACT AND OPINION
ARMEN, SPECIAL TRIAL JUDGE: Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1995 in the amount of $ 3,333, as well as an addition to tax under section 6651(a)(1) for failure…
2Cases cited8 opinions
- Green v. CommissionerUnited States Tax Court · 1972
- BJR Corp. v. CommissionerUnited States Tax Court · 1976
- Zimmerman v. CommissionerUnited States Tax Court · 1978
- Bebb v. CommissionerUnited States Tax Court · 1961
- Wilt v. CommissionerUnited States Tax Court · 1973
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Henk v. Comm'rUnited States Tax Court · 2012