1. Home
  2. Browse Decisions
  3. T.C.
  4. 94 T.C.
  5. 94 T.C. 82 (1990)
 

COLEMAN v. COMMISSIONER

Docket No. 1486-86.

94 T.C. 82 (1990)

PHILIP AND GERALDINE COLEMAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 26, 1990.

Attorney(s) appearing for the Case

Michael H. King and Lawrence H. Jacobson, for the petitioners.

John P. Jankowski and Donna Hansberry, for the respondent.

GERBER, Judge:

We consider here whether respondent timely mailed the notice of deficiency or whether the period has expired for the assessment and collection of any deficiencies in tax for years 1977 through 1981. We previously denied petitioners' motion for partial summary judgment on this issue and ordered that separate proceedings be conducted on the question of the expiration of the period of limitation on assessment...

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