LEE ENTERPRISES, INC. v. COMMISSIONER

Docket No. 8744-90.

64 T.C.M. 1159 (1992)

T.C. Memo. 1992-629.

Lee Enterprises, Inc. v. Commissioner.

United States Tax Court.

Filed October 26, 1992.


Attorney(s) appearing for the Case

Thornton Hardie III and Margaret S. Alford, 1700 Pacific Ave., Dallas, Tex., for the petitioner. Richard D. Ames, for the respondent.


Memorandum Opinion

COLVIN, Judge:

This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction and petitioner's cross-motion to dismiss for lack of jurisdiction, or in the alternative, for summary judgment. Respondent determined a $1,035,767.74 deficiency in petitioner's income tax for 1982.

The issues for decision are:

1. Whether petitioner lacks capacity under Rule 60(c), and therefore cannot file a petition...

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