McCONNELL v. COMMISSIONER

Docket No. 17967-91.

63 T.C.M. 2694 (1992)

T.C. Memo. 1992-208

Sheila A. McConnell v. Commissioner.

United States Tax Court.

Filed April 7, 1992.


Attorney(s) appearing for the Case

Jay Howard Linn, 1195 N.E. 125th St., North Miami, Fla., for the petitioner. Ladd Brown, for the respondent.


Memorandum Opinion

POWELL, Special Trial Judge:

This case was assigned and heard pursuant to the provisions of section 7443A(b)(4).1 The case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction. By a notice of deficiency mailed May 7, 1991, respondent determined a deficiency in petitioner's 1986 income tax in the amount of $5,954. The Court received a petition from petitioner on August 12, 1991. 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