1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 66 T.C.M.
  5. 66 T.C.M. 1821 (1993)
 

ROE v. COMMISSIONER

Docket No. 18155-93.

66 T.C.M. 1821 (1993)

T.C. Memo. 1993-633

Joseph M. and Debra Roe v. Commissioner.

United States Tax Court.

Filed December 28, 1993.

Attorney(s) appearing for the Case

Joseph M. and Debra Roe, pro se. Susan Mathew, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

This matter was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 It is before the Court on respondent's motion to dismiss for failure to state a claim upon which relief can be granted.

Respondent mailed separate notices of deficiency as follows:

Joseph M. Roe

 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  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