Legal Opinion
Puentes v. Comm'r
United States Tax Court
Decided October 27, 2014No. Docket No. 8751-13UnpublishedCited by 2 opinions
1Opinion of the Court
LOURDES PUENTES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Puentes v. Comm'r
Docket No. 8751-13.
United States Tax Court
T.C. Memo 2014-224; 2014 Tax Ct. Memo LEXIS 219; 108 T.C.M. (CCH) 488;
October 27, 2014, Filed
Puentes v. Comm'r, T.C. Memo 2013-277, 2013 Tax Ct. Memo LEXIS 286 (T.C., 2013)
Decision will be entered for respondent.
Lourdes Puentes, Pro se.
Audra M. Dineen, for respondent.
LAUBER, Judge.
LAUBER
MEMORANDUM FINDINGS OF FACT AND OPINION1
LAUBER, Judge: With respect to petitioner's Federal income tax for 2010, the Internal Revenue Service (IRS or respondent) determined a…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Lloyd W. Golder, Jr. And Esther Golder v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Fossum v. FossumCalifornia Court of Appeal · 2011
- Baker v. Comm'rUnited States Tax Court · 2004
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Lourdes Puentes v. CommissionerUnited States Tax Court · 2014
- Qui v. Comm'rUnited States Tax Court · 2015