POPE & ASSOCIATES, P.C. v. COMMISSIONER

Docket Nos. 9680-94, 10327-94.

69 T.C.M. 2615 (1995)

T.C. Memo. 1995-213

Pope & Associates, P.C., formerly known as Pope, Hopper, Roberts, & Warren, P.C., C. Daniel Roberts, Tax Matters Person v. Commissioner. C. Daniel Roberts v. Commissioner.

United States Tax Court.

Filed May 17, 1995.


Attorney(s) appearing for the Case

J. Scott Morris, for the petitioner. T. Richard Sealy III, for the respondent.


Memorandum Opinion

KORNER, Judge:

These cases are before the Court for ruling on cross-motions to dismiss for lack of jurisdiction.

Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the taxable year at issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.

Summary of Facts

During 1990, the year before the Court, Pope & Associates, P.C., formerly known...

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