Legal Opinion
Fisher v. Comm'r
United States Tax Court
Decided November 17, 2008No. 24062-07UnpublishedCited by 1 opinion
1Opinion of the Court
RONALD D. FISHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fisher v. Comm'r
No. 24062-07
United States Tax Court
T.C. Memo 2008-256; 2008 Tax Ct. Memo LEXIS 255; 96 T.C.M. (CCH) 339;
November 17, 2008, Filed
Phillip H. Hamilton and Ebony R. Huddleston, for petitioner.
James A. Kutten, for respondent.
Kroupa, Diane L.
DIANE L. KROUPA
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: This matter is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction and to Strike as to the Taxable Year 2000. We decide whether we have jurisdiction over an overpayment, properly…
2Cases cited10 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Commissioner v. LundySupreme Court of the United States · 1996
- Monge v. CommissionerUnited States Tax Court · 1989
- United Business Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1933
- United Business Corp. of Am. v. CommissionerUnited States Board of Tax Appeals · 1930
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- AMA Enters. v. Comm'rUnited States Tax Court · 2011