Legal Opinion
Baldwin v. Commissioner
United States Tax Court
Decided September 27, 2000No. 4471-99Unpublished
1Opinion of the Court
PATRICIA L. BALDWIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Baldwin v. Commissioner
No. 4471-99
United States Tax Court
T.C. Memo 2000-306; 2000 Tax Ct. Memo LEXIS 358; 80 T.C.M. (CCH) 431; T.C.M. (RIA) 54065;
September 27, 2000, Filed
Decision will be entered under Rule 155.
Carolyn J. Jackson, for petitioner.
Jennifer L. Nuding, for respondent.
Goldberg, Stanley J.
GOLDBERG
MEMORANDUM OPINION
GOLDBERG, SPECIAL TRIAL JUDGE: Respondent determined deficiencies in petitioner's Federal income taxes and additions to tax in the following amounts for the following taxable years:
Additions to…
2Cases cited11 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- Kushay v. Sexton Dairy Co.Michigan Supreme Court · 1975
- Ware v. CommissionerUnited States Tax Court · 1989
- John L. Kane, Jr. v. United StatesCourt of Appeals for the Federal Circuit · 1994
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