1. Home
  2. Browse Decisions
  3. Memo.
  4. T.C. Memo.
  5. T.C. Memo. 2023-6
 

SMITH v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 5191-20.

T.C. Memo. 2023-6

CORY H. SMITH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed January 12, 2023.

Attorney(s) appearing for the Case

Tiffany M. Hunt , for petitioner.

Hannah Kate Comfort and Moenika N. Coleman , for respondent.

MEMORANDUM OPINION

In this deficiency case, petitioner, Cory H. Smith, challenges the Commissioner of Internal Revenue's determinations that he had deficiencies in tax for the taxable years 2016, 2017, and 2018 (relevant years). After our Opinion in Smith v. Commissioner, No. 5191-20, 159 T.C. (Aug. 25, 2022), and a...

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