1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 60 T.C.M.
  5. 60 T.C.M. 1346 (1990)
 

McGUIRE v. COMMISSIONER

Docket No. 28105-86.

60 T.C.M. 1346 (1990)

T.C. Memo. 1990-610

John A. and Susan C. McGuire v. Commissioner.

United States Tax Court.

Filed December 4, 1990.

Attorney(s) appearing for the Case

John A. McGuire, pro se. Jeffery N. Kelm and Albert A. Balboni, for the respondent.

Memorandum Opinion

POWELL, Special Trial Judge:

This case involves deductions claimed for losses incurred in certain straddle transactions conducted with an entity known as Hillcrest Securities.1 Petitioners concede that the transactions were not bona fide; they contend, however, that the Court lacks jurisdiction because the notice of deficiency was invalid under the reasoning of Scar v. Commissioner [87-1 USTC ¶...

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