1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 55 T.C.M.
  5. 55 T.C.M. 540 (1988)
 

CLINE v. COMMISSIONER

Docket Nos. 2301-83, 35506-83.

55 T.C.M. 540 (1988)

T.C. Memo. 1988-144

Virginia M. Cline v. Commissioner.

United States Tax Court.

Filed April 7, 1988.

Attorney(s) appearing for the Case

Dennis E. Frisby and John J. Jiganti, 135 S. LaSalle St., Chicago, Ill., for the petitioner. Michael J. Calabrese, Victoria S. Crosley, and James C. Lanning, for the respondent.

Memorandum Opinion

CLAPP, Judge:

Respondent determined deficiencies in petitioner's Federal excise tax for the years 1975, 1977 and 1978 as follows:

    Year                  Deficiency

    1975................  $45,839.03
    1977................  $66,207.71
    1978................  $64,538.17

The matter is before the Court on petitioner's Motion for Summary Judgment pursuant to Tax Court Rule 121.

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