COX v. COMMISSIONER

Docket No. 11813-03.

90 T.C.M. 599 (2005)

T.C. Memo. 2005-288

Raleigh Cox and Brenda J. Cox v. Commissioner.

United States Tax Court.

December 15, 2005.


Attorney(s) appearing for the Case

Charles A. Crocker, for petitioners.

Susan Greene, for respondent.


MEMORANDUM OPINION

HOLMES, Judge:

Tax records are the ancient Egyptians of the modern age—plagued not by boils, frogs, flies, and lice but by fire, flood, mold, and theft. The cursed tax records in this case belonged to Raleigh Cox, who owned a business that fixed used cars and then resold them. When audited, Cox failed to produce the records that would have supported many of his claimed business deductions, and blamed their absence on a thieving...

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