1. Home
  2. Browse Decisions
  3. T.C.
  4. 118 T.C.
  5. 118 T.C. 373 (2002)
 

McADAMS v. COMMISSIONER

Docket No. 12763-00.

118 T.C. 373 (2002)

118 T.C. No. 24

THOMAS WILLIAM McADAMS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 15, 2002.

Attorney(s) appearing for the Case

Thomas William McAdams, pro se.

Kay Hill, for respondent.

VASQUEZ, Judge:

Respondent determined a deficiency of $1,106 in petitioner's Federal income tax for 1998. After concessions,1 the issues for decision are: (1) Whether petitioner did not "live apart" from his spouse at all times during 1998, and (2) whether section 862 is unconstitutional.

FINDINGS OF FACT

Some of the facts have been stipulated and are so found. The stipulation of facts...

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