MOORE, Circuit Judge:
Respondent-appellee, the Commissioner of Internal Revenue (Commissioner), assessed deficiencies against the petitioner-appellant, Arnold Schildhaus, for the taxable years 1954, 1955 and 1956. Schildhaus filed a petition in the Tax Court to have the deficiencies redetermined. While the bulk of the petition deals with prior litigation concerning the same taxable years, paragraph 13 reads:
Let's get started
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.