1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 82 T.C.M.
  5. 82 T.C.M. 638 (2001)
 

SKLAR v. COMMISSIONER

Docket No. 395-01.

82 T.C.M. 638 (2001)

T.C. Memo. 2001-251

Michael Sklar and Marla Sklar v. Commissioner.

United States Tax Court.

Filed September 21, 2001.

Attorney(s) appearing for the Case

Michael Sklar and Marla Sklar, pro sese. Steven M. Roth, for the respondent.

MEMORANDUM OPINION

GERBER, Judge:

Petitioners, under Rule 121,1 moved for summary judgment on the question of whether the period for assessment had expired at the time respondent conceded an adjustment concerning self-employment tax. Petitioners do not object to the concession of self-employment tax adjustment, but to the corresponding elimination of the deduction for one-half the conceded self-employment tax adjustment. Respondent...

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