Legal Opinion

Buckardt v. Comm'r

United States Tax Court

Decided July 1, 2010No. Docket No. 27949-07Unpublished

1Opinion of the Court

ELMER JON BUCKARDT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Buckardt v. Comm'r

Docket No. 27949-07

United States Tax Court

T.C. Memo 2010-145; 2010 Tax Ct. Memo LEXIS 195; 100 T.C.M. (CCH) 1;

July 1, 2010, Filed

An appropriate decision will be entered.

Elmer Jon Buckardt, Pro se.

Lisa M. Oshiro, for respondent.

MORRISON, Judge.

MORRISON

MEMORANDUM FINDINGS OF FACT AND OPINION

MORRISON, Judge: On September 4, 2007, respondent Commissioner of Internal Revenue (whom we refer to here as the IRS) mailed notices of deficiency for the taxable years 2003, 2004, and 2005 to petitioner Elmer Jon…

2Cases cited35 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. United States v. JanisSupreme Court of the United States · 1976
  3. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  4. Tokarski v. CommissionerUnited States Tax Court · 1986
  5. Poe v. SeabornSupreme Court of the United States · 1930

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