BYK v. COMMISSIONER

Docket Nos. 9606-80, 12406-80.

46 T.C.M. 1189 (1983)

T.C. Memo. 1983-516

John Byk and Hilary Byk v. Commissioner. Stanley L. Crawford and Joan T. Crawford v. Commissioner.

United States Tax Court.

Filed August 23, 1983.


Attorney(s) appearing for the Case

George Mac Vogelei and Phyllis G. Berenson, 100 Tamal Plaza, Corte Madera, Calif., for the petitioners. Michael C. Cohen, for the respondent.


Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

The petitioners filed motions to dismiss for lack of jurisdiction claiming that the statutory notices issued by the respondent were invalid. Respondent objected and a hearing was held at which the parties submitted a consolidated1 stipulation of facts and other evidence.

Findings of Fact

The stipulation of facts and the attached exhibits are incorporated...

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