THOMPSON v. COMMISSIONER

Docket No. 6613-13.

148 T.C. 59 (2017)

148 T.C. No. 3

DOUGLAS M. THOMPSON AND LISA MAE THOMPSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 2, 2017.


Attorney(s) appearing for the Case

Joseph A. DiRuzzo III and Jeffrey J. Molinaro , for petitioners.

Nicole M. Connelly , Julia Ann Cannarozzi , Craig Connell , and Clare W. Darcy , for respondent.


OPINION

Pending before the Court are petitioners' motion to disqualify the Judge and declare section 7443(f)1 unconstitutional and petitioners' motion for judgment on the pleadings under Rule 120 and to declare section 6662A unconstitutional.

Background

The information...

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