Legal Opinion
Dyer v. Comm'r
United States Tax Court
Decided August 6, 2012No. Docket No. 25736-10UnpublishedCited by 5 opinions
1Opinion of the Court
SHARRIFF MALIK DYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dyer v. Comm'r
Docket No. 25736-10.
United States Tax Court
T.C. Memo 2012-224; 2012 Tax Ct. Memo LEXIS 223; 104 T.C.M. (CCH) 145;
August 6, 2012, Filed
Decision will be entered under Rule 155.
Michelle T. Aaron, for petitioner.1
Mindy Y. Chou, Robert D. Heitmeyer, and Armand Gary Begun, for respondent.
LARO, Judge.
LARO
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioner petitioned the Court pursuant to section 6213(a)2 to redetermine respondent's determination of the following deficiencies, additions to tax, and…
2Cases cited29 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. JanisSupreme Court of the United States · 1976
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Helvering v. TaylorSupreme Court of the United States · 1935
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
24 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- DiDonato v. Comm'rUnited States Tax Court · 2013
- Edward S. Flume & Martha S. Flume v. CommissionerUnited States Tax Court · 2020
- Lawson v. Comm'rUnited States Tax Court · 2015
- Levine v. Comm'rUnited States Tax Court · 2017
- Robert J. Belanger v. CommissionerUnited States Tax Court · 2020