1. Home
  2. Browse Decisions
  3. T.C.
  4. 97 T.C.
  5. 97 T.C. 278 (1991)
 

UNIVERSITY HEIGHTS AT HAMILTON CORP. v. COMMISSIONER

Docket No. 7956-90.

97 T.C. 278 (1991)

UNIVERSITY HEIGHTS AT HAMILTON CORP., JOSEPH CELLER, A PERSON OTHER THAN THE TAX MATTERS PERSON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 20, 1991.

Attorney(s) appearing for the Case

Andrew P. Fradkin, for the petitioner.

William A. Heard III, and Curtis G. Wilson, for the respondent.

OPINION

CLAPP, Judge:

This matter is before the Court on petitioner's motion to dismiss for lack of jurisdiction filed August 22, 1990. On December 15, 1989, respondent mailed notices of final S corporation administrative adjustment (FSAA) to Paul Celler, the tax matters person (TMP) of University Heights at Hamilton Corp. (University Heights) for the taxable years ending October 31, 1984, October 31, 1985, and October 31, 1986. The explanation of...

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