1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 79 T.C.M.
  5. 79 T.C.M. 1425 (2000)
 

GARBETT v. COMMISSIONER

Docket No. 1735-99.

79 T.C.M. 1425 (2000)

T.C. Memo. 2000-31

Mary Ann and William J. Garbett v. Commissioner.

United States Tax Court.

Filed January 27, 2000.

Attorney(s) appearing for the Case

William J. Garbett, pro se. Julie A. Howell, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

ARMEN, Special Trial Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1996 in the amount of $248.

After a concession by respondent,1 the issue for decision is whether the Court has jurisdiction to grant the relief requested by petitioners. We hold that we do not.

FINDINGS OF FACT

The parties stipulated a copy of...

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