1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 78 T.C.M.
  5. 78 T.C.M. 462 (1999)
 

DIXON v. COMMISSIONER

Docket No. 2596-98.

78 T.C.M. 462 (1999)

T.C. Memo. 1999-310

Michel L. Dixon v. Commissioner.

United States Tax Court.

Filed September 21, 1999.

Attorney(s) appearing for the Case

Michel L. Dixon, pro se.

Marshall R. Jones, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CARLUZZO, Special Trial Judge:

Respondent determined a $2,339 deficiency in petitioner's 1993 Federal income tax, and an addition to tax in the amount of $100 under section 6651(a)(1).1 In the petition, petitioner disputes the entire amount of the deficiency and addition to tax and, further, claims an overpayment.

The issues for decision are: (1) Whether petitioner is entitled to...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases