1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 53 T.C.M.
  5. 53 T.C.M. 681 (1987)
 

KIEFFER v. COMMISSIONER

Docket No. 45813-85.

53 T.C.M. 681 (1987)

T.C. Memo. 1987-213

Billy L. Kieffer, Sr. v. Commissioner.

United States Tax Court.

Filed April 28, 1987.

Attorney(s) appearing for the Case

Billy L. Kieffer, Sr., pro se. Steven K. Dick, for the respondent.

Memorandum Findings of Fact and Opinion

GALLOWAY, Special Trial Judge:

This case was heard pursuant to the provisions of section 7456(d)(3) of the Internal Revenue Code of 1954 (redesignated section 7443A(b)(3) by section 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rule 180 et seq. of the Tax Court Rules of Practice and Procedure.1

Respondent determined deficiencies in petitioner's Federal...

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