Legal Opinion
Hoffman v. Comm'r
United States Tax Court
Decided November 14, 2006No. 12889-05LUnpublished
1Opinion of the Court
BYRON HOFFMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hoffman v. Comm'r
No. 12889-05L
United States Tax Court
T.C. Memo 2006-249; 2006 Tax Ct. Memo LEXIS 251; 92 T.C.M. (CCH) 437; RIA TM 56681;
November 14, 2006, Filed
Byron Hoffman, Pro se.
Ruwe, Robert P.
ROBERT P. RUWE
MEMORANDUM OPINION
RUWE, Judge: This case is before the Court on petitioner's Motion for Leave to File Motion to Vacate (hereinafter referred to as petitioner's motion for leave). We must decide whether to grant petitioner's motion for leave. At the time the petition was filed, petitioner resided in Oakland,…
2Cases cited13 opinions
- Offiler v. CommissionerUnited States Tax Court · 2000
- Estate of Young v. CommissionerUnited States Tax Court · 1983
- Laura Heim v. Commissioner of Internal Revenue, Clarence Heim v. Commissioner of Internal Revenue, Elmer Heim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1989
- Raymond J. Ryan and Helen Ryan v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1975
- Stewart v. Comm'rUnited States Tax Court · 2006
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