MEMORANDUM OPINION
HOLMES, Judge:
After a partnership named JTA Research was audited, one of its partners filed a petition in this Court challenging the disallowance of a large charitable deduction. But he filed the petition too late and we dismissed it for lack of jurisdiction. The Commissioner then assessed each of JTA's partners for the additional tax owed because of the disallowed deduction. One of JTA's other partners, Thomas Nehrlich, didn't pay after...
Let's get started

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.