ALLEN v. COMMISSIONER

Docket Nos. 1287-00, 1288-00, 1289-00, 1290-00, 1291-00, 1292-00, 1293-00, 1618-00.

118 T.C. 1 (2002)

118 T.C. No. 1

CHARLES C. ALLEN, III AND BARBARA N. ALLEN, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 4, 2002.


Attorney(s) appearing for the Case

Robert H. Kapp and John S. Stanton, for petitioners.

David R. Ferguson, for respondent.


OPINION

LARO, Judge:

This case was submitted to the Court without trial. See Rule 122.2 Petitioners petitioned the Court to redetermine respondent's determination of the following deficiencies in their Federal income taxes for 1994 and 1995:

               Petitioner                  1994     1995

  Charles C. Allen III and Barbara N.
    Allen                                $21,321...

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