Legal Opinion
McAllister v. Comm'r
United States Tax Court
Decided April 8, 2013No. Docket No. 19412-09Unpublished
1Opinion of the Court
JOHN E. MCALLISTER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McAllister v. Comm'r
Docket No. 19412-09
United States Tax Court
T.C. Memo 2013-96; 2013 Tax Ct. Memo LEXIS 97; 105 T.C.M. (CCH) 1582;
April 8, 2013, Filed
Decision will be entered under Rule 155.
John E. McAllister, Jr., Pro se.
Mark J. Tober, for respondent.
MORRISON, Judge.
MORRISON
MEMORANDUM FINDINGS OF FACT AND OPINION
MORRISON, Judge: The respondent issued a notice of deficiency determining a $26,696 deficiency in the petitioner's federal income tax and a $5,339 accuracy-related penalty under section 6662(a) for…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Martin Ice Cream Co. v. Comm'rUnited States Tax Court · 1998
- Leon J. Toledano and Esther C. Toledano v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
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