Legal Opinion
Boneparte v. Comm'r
United States Tax Court
Decided October 2, 2017No. Docket No. 28563-14UnpublishedCited by 1 opinion
1Opinion of the Court
JAMES BONEPARTE, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Boneparte v. Comm'r
Docket No. 28563-14
United States Tax Court
T.C. Memo 2017-193; 2017 Tax Ct. Memo LEXIS 193;
October 2, 2017, Filed
Decision will be entered under Rule 155.
James Boneparte, Jr., for himself.
Kathleen K. Raup, for respondent.
MORRISON, Judge.
MORRISON
MEMORANDUM FINDINGS OF FACT AND OPINION
MORRISON, Judge: The respondent (referred to here as the "IRS") issued two notices of deficiency to the petitioner, James Boneparte, Jr.: one for the 2012 tax year and one for the 2013 tax year. The IRS determined the…
2Cases cited11 opinions
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Engdahl v. CommissionerUnited States Tax Court · 1979
- Wheeler v. CommissionerCourt of Appeals for the Tenth Circuit · 2008
- Wheeler v. Comm'rUnited States Tax Court · 2006
- Preben Norgaard Sandra C. Norgaard v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1991
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Theodore James Zalesiak v. CommissionerUnited States Tax Court · 2019