T.C. Memo. 2005-177
UNITED STATES TAX COURT
ROBERT L. ALLUM, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2424-03. Filed July 20, 2005.
Robert L. Allum, pro se.
Richard D. D’Estrada, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: Respondent determined a deficiency of
$185,491 in petitioner’s Federal income tax for 1999. The issues
for decision1 are: (1) Whether settlement proceeds petitioner
1Petitioner also raised several constitutional and
jurisdictional issues regarding the validity of this Court and
the Internal Revenue Code in general, including whether this
Court, as an Art. I court exercising jurisdiction over this case,
(continued...)
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011