1. Home
  2. Browse Decisions
  3. T.C.
  4. 95 T.C.
  5. 95 T.C. 594 (1990)
 

PREECE v. COMMISSIONER

Docket No. 17010-89.

95 T.C. 594 (1990)

DEBRA F. PREECE AND DAVID K. PREECE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 5, 1990.

Attorney(s) appearing for the Case

John A. Townsend, for the petitioners.

James M. Kamman and Christopher D. Hatfield, for the respondent.

OPINION

NIMS, Chief Judge:

This matter is before the Court on petitioners' motion for summary judgment pursuant to Rule 121. (Unless otherwise indicated, section references are to the Internal Revenue Code as amended and in effect for the year at issue. Rule references are to the Tax Court Rules of Practice and Procedure.)

This case involves the question of whether the so-called mirror code of the...

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