Legal Opinion
Denise Celeste McMillan v. Commissioner
United States Tax Court
Decided August 26, 2019No. 16203-13Unpublished
1Opinion of the Court
T.C. Memo. 2019-108
UNITED STATES TAX COURT DENISE CELESTE MCMILLAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16203-13. Filed August 26, 2019. Denise Celeste McMillan, pro se. Michael K. Park, Laura J. Mullin, Priscilla A. Parrett, and Vanessa M. Hoppe, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HOLMES, Judge: This is Denise McMillan’s sixth Tax Court case in which the Commissioner challenges deductions she claimed for a horse business. Her last horse died in 2008, and she has not replaced him. But being horseless hasn’t -2- [*2] stopped her from…
2Cases cited44 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Dreicer v. CommissionerUnited States Tax Court · 1982
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