1. Home
  2. Browse Decisions
  3. T.C.
  4. 87 T.C.
  5. 87 T.C. 779 (1986)
 

NIELSEN v. COMMISSIONER

Docket No. 23401-85.

87 T.C. 779 (1986)

MELVIN C. AND GWEN NIELSEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 6, 1986.

Attorney(s) appearing for the Case

David R. Brennan, for the petitioners.

Jack Forsberg, for the respondent.

OPINION

COHEN, Judge:

This case is before the Court on petitioners' motion for partial summary judgment. The issue presented is whether section 66591 is applicable to underpayments for taxable years for which returns were filed prior to January 1, 1982, where such underpayments result from disallowance of carrybacks from taxable years for which returns were filed after December 31, 1981.

The material facts respecting...

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