Jordan v. Commissioner of Internal Revenue

First Circuit

Jordan v. Commissioner of Internal Revenue

226 F. App'x 15

CourtCourt of Appeals for the First Circuit

DecidedJune 20, 2007

DocketNo. 06-2318

StatusPublished

Cited by3 cases

This text of 226 F. App'x 15 (Jordan v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the First Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Jordan v. Commissioner of Internal Revenue, 226 F. App'x 15 (1st Cir. 2007).

Pincite

Opinion

PER CURIAM.

After carefully reviewing the briefs and record on appeal, we affirm for substantially the reasons given below.

The appellant asserts that his 2002 tax liability should have been offset by an earlier overpayment because he was not indebted to the Department of Education. He identifies no error, however, in the Tax Court’s determination that it lacked jurisdiction over that issue. I.R.C. § 6402.

The appellant asserts that certain retirement-related distributions should have [16]*16been construed as exempt loans. He fails to identify anything in the record tending to show both that the distributions were loans and that they satisfied exemption requirements. I.R.C. § 72. Finally, the appellant identifies no error in the Tax Court’s determination that he did not satisfy requirements for head-of-household status or a dependency deduction. I.R.C. §§ 2,151(c) & 152.

Affirmed. See 1st Cir. Loc. R. 27.0(c).

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