RESIDENTIAL MANAGEMENT SERVICES TRUST v. COMMISSIONER

Docket Nos. 10400-99, 10502-99.

82 T.C.M. 874 (2001)

T.C. Memo. 2001-297

Residential Management Services Trust, Robert Hogue, Trustee v. Commissioner. Michael T. and Leone R. Carey v. Commissioner.

United States Tax Court.

Filed November 7, 2001.


Attorney(s) appearing for the Case

Robert Hogue, pro se in Docket No. 10400-99. Michael T. Carey, pro se in Docket No. 10502-99. Jeremy L. McPherson, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

HALPERN, Judge:

These consolidated cases involve determinations by respondent of deficiencies in, and penalties with respect to, the Federal income tax liabilities of the following taxpayers, for the 1995 taxable (calendar) year of each, in the following amounts:

                                                                           Penalty
  Taxpayer(s)                              ...

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