1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 91 T.C.M.
  5. 91 T.C.M. 1010 (2006)
 

CHENG v. COMMISSIONER

Dkt. No. 15027-02.

91 T.C.M. 1010 (2006)

T.C. Memo. 2006-74

Tommy Ho Ching Cheng v. Commissioner.

United States Tax Court.

April 12, 2006.

Attorney(s) appearing for the Case

David C. Holtz and Steven R. Mather, for petitioner;

Alan H. Cooper, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge:

Respondent determined a deficiency in petitioner's 1996 Federal income tax of $459,500 and an addition to tax under section 6651(f) of $344,625.1 The issues for decision are: (1) Whether the Court should reconsider its denial of petitioner's fourth motion for continuance; (2) whether the statute of limitations under section 6501(a) bars the issuance of a notice of deficiency...

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