Legal Opinion
LOPEZ v. COMMISSIONER
United States Tax Court
Decided April 17, 2001No. 4744-99UnpublishedCited by 2 opinions
1Opinion of the Court
MANUEL G. LOPEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
LOPEZ v. COMMISSIONER
No. 4744-99
United States Tax Court
T.C. Memo 2001-93; 2001 Tax Ct. Memo LEXIS 123; 81 T.C.M. (CCH) 1525;
April 17, 2001, Filed
An appropriate order will be issued, and decision will be entered under Rule 155.
Manuel G. Lopez, pro se.
Cheryl M.D. Rees, for respondent.
Powell, Carleton D.
POWELL
MEMORANDUM OPINION
POWELL, SPECIAL TRIAL JUDGE: This case is before the Court on respondent's motion to dismiss for failure to properly prosecute, and motion for a penalty under section 6673. 1 The issues before the…
2Cases cited7 opinions
- Branerton Corp. v. CommissionerUnited States Tax Court · 1974
- Donald G. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991
- Smith v. CommissionerUnited States Tax Court · 1988
- Estate of Quick v. CommissionerUnited States Tax Court · 1998
- Bosurgi v. CommissionerUnited States Tax Court · 1986
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Timothy E. Dexter v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2005
- Dexter, Timothy E. v. CIRCourt of Appeals for the Seventh Circuit · 2005