1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 59 T.C.M.
  5. 59 T.C.M. 581 (1990)
 

CALDWELL v. COMMISSIONER

Docket No. 15968-88.

59 T.C.M. 581 (1990)

T.C. Memo. 1990-236

Julius K. Caldwell and Georgann Caldwell v. Commissioner.

United States Tax Court.

Filed May 14, 1990.

Attorney(s) appearing for the Case

L. Roland Sturm, 10715 Charter Dr., Columbia, Md., for the petitioners. Agnes Gormley, for the respondent.

Memorandum Findings of Fact and Opinion

COLVIN, Judge:

By statutory notice of deficiency dated March 31, 1988, respondent determined an $11,963 deficiency in petitioners' Federal income tax for 1984. At trial the parties announced concessions of all issues except the validity of the notice of deficiency. We treat the remaining matter as petitioners' motion to dismiss for lack of jurisdiction based on an invalid notice of deficiency on the ground that respondent...

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