Legal Opinion
Curtis v. Commissioner
Court of Appeals for the Ninth Circuit
Decided July 14, 2003No. 02-70182; Tax Ct. No. 11125-95PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM **
Pro se petitioner Laurel Ann Curtis appeals the United States Tax Court’s reinstatement of its original decision in favor of the Commissioner of Internal Revenue after remand by this Court. See Curtis v. Comm’r, No. 97-70052, 2000 WL 249280 (9th Cir.1999). The Tax Court sustained the Commissioner’s determinations of tax deficiencies and additions for the tax years 1983 through 1993 and granted the Commissioner’s motion for sanctions under 26 U.S.C. § 6673(a)(1). See Curtis v. Comm’r, 82 T.C.M. (CCH) 943, 2001 WL 1530238; Curtis v. Comm’r, 72 T.C.M. (CCH) 1114, 1996 WL 617788. We…
Also in this document: Dissent.
2Cases cited9 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Robert P. Wilcox v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Joseph Edelson and Harriet Edelson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Gerald J. Rapp and Mary H. Rapp v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
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3Cited by3 opinions
- Curtis v. Department of RevenueOregon Tax Court · 2004
- Curtis v. Comm'rUnited States Tax Court · 2013
- Curtis v. Commissioner of Internal RevenueSupreme Court of the United States · 2004