1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 89 T.C.M.
  5. 89 T.C.M. 1429 (2005)
 

LAW OFFICES OF HEPPS v. COMMISSIONER

Dkt. No. 20436-03.

89 T.C.M. 1429 (2005)

T.C. Memo. 2005-138

Law Offices of Michael B. L. Hepps v. Commissioner.

United States Tax Court.

June 13, 2005.

Attorney(s) appearing for the Case

Michael Barry Loui Hepps, for petitioner.

James B. Urie, for respondent.

MEMORANDUM OPINION

MARVEL, Judge:

This matter is before the Court on respondent's motion for judgment on the pleadings under Rule 120(a) (motion).1 Because petitioner attached exhibits to its response to respondent's motion that require us to consider matters outside the pleadings, we shall treat respondent's motion as a motion for summary judgment under Rule 121. See Rule 120(b).

Summary judgment is a procedure designed...

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