1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 58 T.C.M.
  5. 58 T.C.M. 1459 (1990)
 

SWOPE v. COMMISSIONER

Docket No. 2775-89.

58 T.C.M. 1459 (1990)

T.C. Memo. 1990-82

David E. Swope v. Commissioner.

United States Tax Court.

Filed February 21, 1990.

Attorney(s) appearing for the Case

Kenneth P. Fehl, for the petitioner. William D. Reese, for the respondent.

Memorandum Opinion

PARR, Judge:

This matter is before the Court on respondent's motion for summary judgment pursuant to Rule 121,1 and respondent's motion for an award of damages pursuant to section 6673.

By notice of deficiency dated November 9, 1988, respondent determined deficiencies in and additions to petitioner's Federal income tax for the calendar year 1982 as follows:

                             ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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