Legal Opinion

Martin v. Commissioner

United States Tax Court

Decided September 21, 1995No. Docket No. 15314-94Unpublished

1Opinion of the Court

DAWN VALORE MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Martin v. Commissioner

Docket No. 15314-94.

United States Tax Court

T.C. Memo 1995-448; 1995 Tax Ct. Memo LEXIS 448; 70 T.C.M. (CCH) 754;

September 21, 1995, Filed

Decision will be entered under Rule 155.

Dawn Valore Martin, pro se.

Carol A. Szczepanik, for respondent.

COHEN, Judge

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined deficiencies of $ 9,604 and $ 6,283 in petitioner's Federal income taxes for 1990 and 1991, respectively. Respondent also determined that petitioner is liable for an…

2Cases cited9 opinions

  1. United States v. JanisSupreme Court of the United States · 1976
  2. Rose v. CommissionerUnited States Tax Court · 1987
  3. James L. Rose and Judy S. Rose v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
  4. Kerry W. Illes v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1992
  5. Stephen A. Mahoney, Iii, and Mary Ann Mahoney v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987

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