1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 59 T.C.M.
  5. 59 T.C.M. 113 (1990)
 

ROSA v. COMMISSIONER

Docket Nos. 17570-87, 30339-87.

59 T.C.M. 113 (1990)

T.C. Memo. 1990-138

Miguel A. Rosa v. Commissioner.

United States Tax Court.

Filed March 15, 1990.

Attorney(s) appearing for the Case

James A. Horland, 290 N.W. 165th St., Miami, Fla., for the petitioner. Theresa E. Mitchell, for the respondent.

Memorandum Findings of Fact and Opinion

SWIFT, Judge:

On January 29, 1987, respondent made a jeopardy assessment against petitioner for 1985 and a termination assessment against petitioner for 1986. On March 18, 1987, and on June 9, 1987, respondent mailed notices of deficiency to petitioner for 1985 and 1986, reflecting deficiencies in petitioner's Federal income taxes and additions to tax as follows:

                                       ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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