Legal Opinion
Selgas v. Commissioner
Court of Appeals for the Fifth Circuit
Decided January 16, 2007No. 06-60311PublishedCited by 17 opinions
1Opinion of the Court
JERRY E. SMITH, Circuit Judge:
Thomas Selgas received a notice of deficiency from the Internal Revenue Service (“IRS”) and petitioned for redetermination of his tax liability. The United States Tax Court entered judgment against Selgas, and he appeals. We affirm.
I
On July 19, 2004, the Commissioner of Internal Revenue (“the Commissioner”) sent Selgas a letter stating that the IRS had not received a tax return from him for 2002. The Commissioner attached a form providing a proposed computation of Sel-gas’s liability based on third-party payer information reflecting wages of $104,278, interest…
2Cases cited10 opinions
- Laing v. United StatesSupreme Court of the United States · 1976
- Ramon Portillo and Dolores Portillo v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- Nell La Compte Reaves, as of the Will of Jesse Ullman Reaves, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
- Carolyn Brafman v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Richard D. Bokum, Ii, Margaret B. Bokum v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993
5 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Brown v. United StatesCourt of Appeals for the Federal Circuit · 2022
- Watson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 2008
- Batsch v. Comm'rUnited States Tax Court · 2016
- Banister v. Comm'rUnited States Tax Court · 2015
- Npr Investments, LLC, Ex Rel. Roach v. United StatesDistrict Court, E.D. Texas · 2010
12 more not listed; retrieve them via the Exa API.