1. Home
  2. Browse Decisions
  3. T.C.
  4. 102 T.C.
  5. 102 T.C. 550 (1994)
 

JENKINS v. COMMISSIONER

Docket No. 14383-93.

102 T.C. 550 (1994)

JOHN P. JENKINS AND DEBRA R. LAPPIN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 6, 1994.

Attorney(s) appearing for the Case

John G. Brant, for petitioners.

David P. Monson, for respondent.

OPINION

GERBER, Judge:

Petitioners notified respondent that they reported an item inconsistently from a partnership within the meaning of section 6222.1 Respondent issued a notice of deficiency to petitioners and disallowed the allegedly inconsistent position. Petitioners filed a petition and then a motion to dismiss, contending2 that the deficiency...

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