1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 51 T.C.M.
  5. 51 T.C.M. 251 (1986)
 

MARTIN v. COMMISSIONER

Docket No. 23257-83.

51 T.C.M. 251 (1986)

T.C. Memo. 1986-9

John Joseph Martin v. Commissioner.

United States Tax Court.

Filed January 9, 1986.

Attorney(s) appearing for the Case

John Joseph Martin, pro se. Randall E. Heath, for the respondent.

Memorandum Findings of Fact and Opinion

PAJAK, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7456(d) of the Internal Revenue Code and Rule 180, et seq.1 for the purpose of considering and ruling on respondent's Motion for Judgment on the Pleadings filed pursuant to Rules 38 and 120 on May 14, 1984.

Respondent determined a deficiency in petitioner's 1979 Federal income tax in the amount...

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