Legal Opinion
Dewayne Bridges v. Commissioner
United States Tax Court
Decided April 27, 2020No. 26519-16Unpublished
1Opinion of the Court
T.C. Memo. 2020-51
UNITED STATES TAX COURT DEWAYNE BRIDGES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 26519-16. Filed April 27, 2020. Val J. Albright, Zachary T. Jones, David M. Nissman, and Michelle Y. Ku, for petitioner. Justin C. Barnhill, Randall L. Eager, Jr., Brooke N. Stan, and Douglas S. Polsky, for respondent. MEMORANDUM OPINION RUWE, Judge: This matter is before the Court on petitioner’s motion to dismiss for lack of jurisdiction the portion of this case that relates to certain -2- [*2] adjustments to Dani, LLC’s returns that flowed through to petitioner.1…
2Cases cited7 opinions
- Florida Department of Revenue v. Piccadilly Cafeterias, Inc.Supreme Court of the United States · 2008
- Rhone-Poulenc Surfactants & Specialties, L.P. v. CommissionerUnited States Tax Court · 2000
- GAF Corp. v. CommissionerUnited States Tax Court · 2000
- Logan Trust v. Commissioner, IRSCourt of Appeals for the D.C. Circuit · 2015
- Seaview Trading, LLC v. CommissionerCourt of Appeals for the Ninth Circuit · 2017
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