Legal Opinion
Finney v. Comm'r
United States Tax Court
Decided December 22, 2009No. 29119-08Unpublished
1Opinion of the Court
GEORGE M. & MACKIE FINNEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Finney v. Comm'r
No. 29119-08
United States Tax Court
T.C. Memo 2009-298; 2009 Tax Ct. Memo LEXIS 301; 98 T.C.M. (CCH) 647;
December 22, 2009, Filed
George M. & Mackie Finney, Pro sese.
Daniel N. Price, for respondent.
Cohen, Mary Ann
MARY ANN COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $ 4,476 in petitioners' Federal income taxes for 2005. The deficiency resulted from disallowance of a claimed "FNS [fuel from a nonconventional source] Credit" under former section…
2Cases cited3 opinions
- True Oil Co. v. CommissionerCourt of Appeals for the Tenth Circuit · 1999
- Nielson-True Pshp. v. CommissionerUnited States Tax Court · 1997
- S/V Drilling Partners v. CommissionerUnited States Tax Court · 2000