1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 72 T.C.M.
  5. 72 T.C.M. 788 (1996)
 

BOYCE v. COMMISSIONER

Docket No. 7168-96.

72 T.C.M. 788 (1996)

T.C. Memo. 1996-439

Joel L. and DeLynn E. Boyce v. Commissioner.

United States Tax Court.

Filed September 25, 1996.

Attorney(s) appearing for the Case

Joel L. and DeLynn Boyce, pro se. Louise Pais, for the respondent.

MEMORANDUM OPINION

DAWSON, Judge:

This case was assigned to Special Trial Judge Larry L. Nameroff pursuant to section 7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.

OPINION OF THE SPECIAL TRIAL JUDGE

NAMEROFF, Special Trial Judge:

This case is before us on respondent's Motion to Dismiss for Failure To State...

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