MOORE v. COMMISSIONER

Docket No. 11675-00L.

82 T.C.M. 930 (2001)

T.C. Memo. 2001-305

Barry L. Moore v. Commissioner.

United States Tax Court.

Filed November 27, 2001.


Attorney(s) appearing for the Case

E. Kenneth Wall, for the petitioner. Taylor Cortright, for the respondent.


MEMORANDUM OPINION

ARMEN, Special Trial Judge:

This matter is before the Court on respondent's Motion for Partial Summary Judgment, as supplemented, filed pursuant to Rule 121.1 Respondent contends that petitioner received notices of deficiency for each of the taxable years 1987 and 1989 through 1995 and, therefore, that petitioner is precluded by statute from contesting his liability for the underlying taxes for those years...

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