1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 86 T.C.M.
  5. 86 T.C.M. 293 (2003)
 

JENSEN v. COMMISSIONER

Docket No. 12930-01.

86 T.C.M. 293 (2003)

T.C. Memo. 2003-249

James Christian Jensen v. Commissioner.

United States Tax Court.

Filed August 19, 2003.

Attorney(s) appearing for the Case

James Christian Jensen, pro se.

Paul K. Voelker, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined a $106,445 deficiency in, and a $21,287.60 accuracy-related penalty under section 6662(a)1 on, petitioner's Federal income tax for 1998.

The issues remaining for decision are:

(1) Is petitioner required to include in his gross income for the year at issue certain distributions from his retirement plan (retirement plan distributions)...

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