Laurel Ann Curtis - Page 1
















                                 T.C. Memo. 2001-308                                  


                               UNITED STATES TAX COURT                                


                          LAUREL ANN CURTIS, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent*                     


               Docket No. 11125-95.                 Filed December 3, 2001.           


                    On remand from the Court of Appeals for the Ninth                 
               Circuit to elaborate the evidence relied on by the                     
               Court in Curtis v. Commissioner, T.C. Memo. 1996-484,                  
               revd. and remanded without published opinion 232 F.3d                  
               893 (9th Cir. 2000), to conclude that respondent had                   
               provided the minimal evidentiary foundation supporting                 
               his determination of unreported income.  See                           
               Weimerskirch v. Commissioner, 596 F.2d 358 (9th Cir.                   
               1979), revg. 67 T.C. 672 (1977).                                       
                    Held:  Findings made to support conclusion that                   
               proper foundation exists.                                              





               *  This opinion supplements Curtis v. Commissioner, T.C.               
          Memo. 1996-484, revd. and remanded without published opinion 232            
          F.3d 893 (9th Cir. 2000).                                                   




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