1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 74 T.C.M.
  5. 74 T.C.M. 223 (1997)
 

LUBART v. COMMISSIONER

Docket No. 20094-96.

74 T.C.M. 223 (1997)

T.C. Memo. 1997-343

Neil D. and Vy Lubart v. Commissioner.

United States Tax Court.

Filed July 28, 1997.

Attorney(s) appearing for the Case

Leonard L. Leighton, San Antonio, Tex., for the petitioners. Elizabeth A. Owen, for the respondent.

MEMORANDUM OPINION

PARR, Judge:

This case is before us on respondent's motion for summary judgment under Rule 121.1 Respondent determined a deficiency in petitioners' Federal income tax of $22,553 for the taxable year 1992, and an addition to tax under section 6651(a)(1) of $100 for failure to timely file. The term "petitioner" refers to Neil D. Lubart.

The issue for decision is whether petitioner may exclude from gross...

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