Legal Opinion

Gary Adler v. Commissioner of Internal Reven

Court of Appeals for the Third Circuit

Decided August 29, 2011No. 10-4425UnpublishedCited by 10 opinions

1Opinion of the Court

OPINION

2Per curiam

Gary Adler, proceeding pro se, appeals a decision of the United States Tax Court sustaining a tax deficiency and addition to tax determined by the Internal Revenue Service (“IRS”). For the reasons that follow, we will affirm the Tax Court’s decision.

I

Because we write only for the parties, who are familiar with the facts, we will not recite them except as necessary to the discussion. In the Fall of 2007, the IRS issued notices of deficiency to Adler determining that he owed federal income taxes for the years 2001 through 2004, as well as additions to tax under 26 U.S.C. §§ 6651 and…

3Cases cited8 opinions

  1. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  2. Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
  3. In Re: Application of Ariel Adan Elena Esther AvansCourt of Appeals for the Third Circuit · 2006
  4. Pnc Bancorp, Inc., Successor to First National Pennsylvania Corporation v. Commissioner of Internal Revenue (Tax Court No. 95-16002) Pnc Bancorp, Inc., Transferee of Assets of First National Pennsylvania Corporation v. Commissioner of Internal Revenue (Tax Court No. 95-16003) Pnc Bancorp, Inc., Successor to United Federal Bancorp, Inc., and Subsidiaries v. Commissioner of Internal Revenue (Tax Court No. 96-16109) Pnc Bancorp, Inc., Transferee of Assets of United Federal Bancorp, Inc., and Subsidiaries v. Commissioner of Internal Revenue (Tax Court No. 96-16110) Pnc Bancorp, Inc., as (I) Successor to First National Pennsylvania Corporation, (Ii) Transferee of Assets of First National Pennsylvania Corporation, (Iii) Successor to United Federal Bancorp, Inc., and Subsidiaries, and (Iv) Transferee of Assets of United Federal Bancorp, Inc., and SubsidiariesCourt of Appeals for the First Circuit · 2000
  5. Estate of Arthur S. Kraus, Deceased, Renee Kraus v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1989

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4Cited by10 opinions

  1. Charles P. Littlejohn & Maxine M. Littlejohn v. CommissionerUnited States Tax Court · 2020
  2. Harris v. Comm'rUnited States Tax Court · 2012
  3. Brown v. Comm'rUnited States Tax Court · 2016
  4. Charles P. Littlejohn & Maxine M. Littlejohn v. CommissionerUnited States Tax Court · 2020
  5. Holden v. Comm'rUnited States Tax Court · 2015

5 more not listed; retrieve them via the Exa API.

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