Legal Opinion
RAYMOND v. COMMISSIONER
United States Tax Court
Decided April 17, 2001No. 18162-99Unpublished
1Opinion of the Court
BUD RAYMOND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
RAYMOND v. COMMISSIONER
No. 18162-99
United States Tax Court
T.C. Memo 2001-96; 2001 Tax Ct. Memo LEXIS 121; 81 T.C.M. (CCH) 1535;
April 17, 2001, Filed
Decision will be entered under Rule 155.
Bud Raymond, pro se.
Andrew R. Moore, for respondent.
Vasquez, Juan F.
VASQUEZ
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, JUDGE: Respondent determined a deficiency of $ 140,981 in petitioner's 1995 Federal income tax. After concessions, 1 the issues for decision are (1) the amount realized by petitioner on account of receiving various…
2Cases cited9 opinions
- Tokarski v. CommissionerUnited States Tax Court · 1986
- C. Louis Wood and Hallie D. Wood v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Wood v. CommissionerUnited States Tax Court · 1964
- McShain v. CommissionerUnited States Tax Court · 1979
- Cottle v. CommissionerUnited States Tax Court · 1987
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