1. Home
  2. Browse Decisions
  3. T.C.
  4. 105 T.C.
  5. 105 T.C. 41 (1995)
 

BURKE v. COMMISSIONER

Docket No. 15933-92.

105 T.C. 41 (1995)

EUGENE BURKE AND KATHLEEN BURKE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 26, 1995.

Attorney(s) appearing for the Case

Robert J. Alter and Richard J. Sapinski, for petitioners.

Monica E. Koch and Janet F. Appel, for respondent.

OPINION

HALPERN, Judge:

This matter is before the Court on the parties' motions for summary judgment (respondent's motion and petitioners' motion, respectively). Both petitioners and respondent have moved for summary adjudication with regard to a question of res judicata. The question is whether the rule of res judicata precludes respondent from litigating an additional deficiency in tax (and additions to tax) on account of petitioners' alleged fraud...

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