ESTATE OF MOLEVER v. COMMISSIONER

Docket No. 24484-90.

64 T.C.M. 1662 (1992)

T.C. Memo. 1992-737

Estate of Irving M. Molever, Deceased, and Joy G. Molever v. Commissioner.

United States Tax Court.

Filed December 30, 1992.


Attorney(s) appearing for the Case

Jeffrey P. Molever, for the petitioner. Susan E. Seabrook, for the respondent.


Memorandum Opinion

GOLDBERG, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for the year in issue. All Rule references are to the Tax Court Rules of Practice and Procedure.

Respondent determined a deficiency in petitioner Joy G. Molever's Federal income tax for tax year 1987 in the amount of $6,697, an addition to tax under section...

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