1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 70 T.C.M.
  5. 70 T.C.M. 152 (1995)
 

BERNARD v. COMMISSIONER

Docket Nos. 1521-88, 1167-90.

70 T.C.M. 152 (1995)

T.C. Memo. 1995-332

Sam Bernard and Mina Bernard v. Commissioner.

United States Tax Court.

Filed July 25, 1995.

Attorney(s) appearing for the Case

Sam Bernard, pro se in Docket No. 1521-88. Jackson D. Hamilton and Dennis N. Brager, Los Angeles, Calif., for the petitioner Sam Bernard in Docket No. 1167-90. Mark T. Fung, for the petitioner Mina Bernard. Debra K. Estrem and Mary Ann Amodeo, for the respondent.

MEMORANDUM OPINION

COHEN, Judge:

These cases are before the Court on respondent's Motions for Entry of Decision and on the motions of petitioner Mina Bernard (Ms. Bernard) for leave to file amended petitions alleging innocent spouse status under section 6013(e). Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure...

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