Legal Opinion
PAPPAS v. COMMISSIONER
United States Tax Court
Decided May 23, 2002No. 24593-95UnpublishedCited by 1 opinion
1Opinion of the Court
ZABETTI A. PAPPAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
PAPPAS v. COMMISSIONER
No. 24593-95
United States Tax Court
T.C. Memo 2002-127; 2002 Tax Ct. Memo LEXIS 132; 83 T.C.M. (CCH) 1713;
May 23, 2002, Filed
Court concluded that petitioner was aware of obligation to file tax returns and pay tax, and that failure to do so was willful attempt to evade those responsibilities.
Zabetti A. Pappas, pro se.
Lyle B. Press and David A. Williams, for
respondent.
Gale, Joseph H.
GALE
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Respondent determined deficiencies and additions to tax in…
2Cases cited37 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Gregory v. HelveringSupreme Court of the United States · 1935
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Higgins v. SmithSupreme Court of the United States · 1940
32 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Ugorji Timothy Wilson Onyeani v. CommissionerUnited States Tax Court · 2020