1. Home
  2. Browse Decisions
  3. T.C.
  4. 119 T.C.
  5. 119 T.C. 135 (2002)
 

ANCIRA v. COMMISSIONER

Docket No. 425-01.

119 T.C. 135 (2002)

119 T.C. No. 6

ROBERT ANCIRA, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 24, 2002.

Attorney(s) appearing for the Case

David Bruce Spizer, for petitioner.

Emile L. Hebert III and Louis John Zeller, Jr., for respondent.

OPINION

DAWSON, Judge:

This case was assigned to Special Trial Judge Carleton D. Powell pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.

OPINION OF THE SPECIAL TRIAL JUDGE

POWELL, Special Trial Judge:

Respondent determined a deficiency of $17,393 and a section 6662 accuracy-related...

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