Legal Opinion
Nordtvedt v. Commissioner
Court of Appeals for the Ninth Circuit
Decided November 15, 2001No. 01-70661; Tax Ct. No. 670-99PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM **
Kenneth L. Nordtvedt appeals pro se a decision of the tax court sustaining the Commissioner of Internal Revenue’s determination of federal income tax due for 1996. We have jurisdiction pursuant to 26 U.S.C. § 7482(a). We review de novo the tax court’s conclusions of law, Baizer v. Comm’r, 204 F.3d 1231, 1233-34 (9th Cir. 2000), and we affirm.
The tax court did not err in concluding that Nordtvedt could not adjust the basis in his retirement annuity to take into account the inflation between the date of his contributions to the retirement plan and the annuity starting date, as…
2Cases cited4 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Norman v. Baltimore & Ohio RailroadSupreme Court of the United States · 1935
- Neil M. Baizer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
- Hellermann v. CommissionerUnited States Tax Court · 1981
3Cited by3 opinions
- King v. Comm'rUnited States Tax Court · 2003
- Jeffrey R. King and Sabrina M. King v. CommissionerUnited States Tax Court · 2003
- King v. Comm'rUnited States Tax Court · 2003