Legal Opinion

Bigley v. Comm'r

United States Tax Court

Decided February 22, 2010No. 14223-08Unpublished

1Opinion of the Court

MICHAEL ANDREW BIGLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bigley v. Comm'r

No. 14223-08

United States Tax Court

T.C. Memo 2010-29; 2010 Tax Ct. Memo LEXIS 29; 99 T.C.M. (CCH) 1127;

February 22, 2010, Filed

Michael Andrew Bigley, Pro se.

Christopher J. Sheldon, for respondent.

Vasquez, Juan F.

JUAN F. VASQUEZ

MEMORANDUM OPINION

VASQUEZ, Judge: Respondent determined a deficiency in and additions to petitioner's 2004 Federal income tax as follows:

*3*Additions to Tax

Deficiency

Sec. 6651(a)(1)

Sec. 6651(a)(2)

Sec. 6654(a)

$ 29,577 n.1

$ 6,654.83

$ 4,288.67

$ 858.54

*4*n.1 The deficiency includes…

2Cases cited6 opinions

  1. Glenn Crain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
  2. Robert P. Wilcox v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
  3. Norman D. Carter and Cecilia P. Carter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
  4. Funk v. Comm'rUnited States Tax Court · 2004
  5. Meeker v. Comm'rUnited States Tax Court · 2005

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