1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 57 T.C.M.
  5. 57 T.C.M. 1351 (1989)
 

KEITH v. COMMISSIONER

Docket No. 35296-85.

57 T.C.M. 1351 (1989)

T.C. Memo. 1989-437

Charles R. Keith, as possessor of certain cash v. Commissioner.

United States Tax Court.

Filed August 17, 1989.

Attorney(s) appearing for the Case

Evelyn E. Small, 1111 E. Main St., Richmond, Va., for the petitioner. John C. McDougal, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined that petitioner, as possessor of certain cash, owed a deficiency in Federal income tax of $16,000 for 1984. The issues for decision are: 1) whether we have jurisdiction to determine the true owner of cash seized pursuant to sections 68511 and 6867; 2) whether we have jurisdiction to consider the validity of a deficiency notice in the section 6867 context...

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