1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 79 T.C.M.
  5. 79 T.C.M. 1438 (2000)
 

SCHWECHTER v. COMMISSIONER

Docket No. 15583-95.

79 T.C.M. 1438 (2000)

T.C. Memo. 2000-36

Loren H. Schwechter v. Commissioner.

United States Tax Court.

Filed February 4, 2000.

Attorney(s) appearing for the Case

Leonard T. Timpone, for the petitioner. Lauren W. Gore, for the respondent.

MEMORANDUM OPINION

GALE, Judge:

Respondent determined the following deficiencies in petitioner's Federal income tax:

Year   Deficiency

1988     $9,866
1989      1,612
1991        414

We must decide the following:

1. Whether the limitations period for assessing taxes for the years 1988 and 1989 has expired. We hold that it has not.

2. Whether petitioner has made overpayments with respect to 1988 and...

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