Legal Opinion
CLARK v. COMMISSIONER
United States Tax Court
Decided January 30, 2002No. 12919-99UnpublishedCited by 1 opinion
1Opinion of the Court
EUGENE CLARK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
CLARK v. COMMISSIONER
No. 12919-99
United States Tax Court
T.C. Memo 2002-32; 2002 Tax Ct. Memo LEXIS 32; 83 T.C.M. (CCH) 1174; T.C.M. (RIA) 54637;
January 30, 2002, Filed
Decision will be entered for respondent in part.
Eugene Clark, pro se.
Richard A. Stone, for respondent.
Goldberg, Stanley J.
GOLDBERG
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1996 in the amount of $ 2,909. Unless otherwise indicated, section references are to the…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Argyle v. Comm'rUnited States Tax Court · 2009