1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 88 T.C.M.
  5. 88 T.C.M. 393 (2004)
 

ROGERS v. COMMISSIONER

Docket No. 1803-00.

88 T.C.M. 393 (2004)

T.C. Memo. 2004-245

Delinda ViAnne Rogers v. Commissioner.

United States Tax Court.

October 27, 2004.

Attorney(s) appearing for the Case

DeLinda ViAnne Rogers, pro se;

Aimee R. Lobo-Berg, for respondent.

MEMORANDUM OPINION

WOLFE, Special Trial Judge:

This matter is before the Court on respondent's motion for summary judgment, filed pursuant to Rule 121.1 The sole issue for decision is whether petitioner, an inmate at a penal institution, is entitled to an earned income credit for taxable year 1998.

Background

Petitioner was incarcerated at the Federal Correctional Institution in Dublin, California, throughout...

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