Legal Opinion
Mueller v. Commissioner
Court of Appeals for the Seventh Circuit
Decided June 27, 2002No. 02-1189PublishedCited by 2 opinions
1Opinion of the Court
ORDER
Upon learning that Robert Mueller had underpaid his income taxes for 1996, the IRS issued a deficiency notice that required him to pay the $8,712 due the government. Mr. Mueller petitioned the Tax Court for a redetermination of the unpaid tax, and after a one-day trial the court upheld the calculations in the deficiency notice. Mr. Mueller appeals, and we affirm.
In preparing his tax return for 1996, Mr. Mueller attempted to file jointly with his partner, Mr. Todd Bates. Involved in an intimate relationship with Mr. Bates since 1989, Mr. Mueller believes that he and Mr. Bates should be…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- James A. Pittman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
- Arnold Cohn and Eleanor L. Cohn v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
- Estate Of Wesley A. Steffke, DeceasedCourt of Appeals for the Seventh Circuit · 1976
3Cited by2 opinions
- Mueller v. Commissioner of Internal RevenueSupreme Court of the United States · 2002
- Merrill v. Comm'rUnited States Tax Court · 2009