Legal Opinion
Fifer v. Commissioner
United States Tax Court
Decided February 2, 1993No. Docket No. 11706-91UnpublishedCited by 2 opinions
1Opinion of the Court
CHARLES C. AND IRMA F. FIFER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fifer v. Commissioner
Docket No. 11706-91
United States Tax Court
T.C. Memo 1993-44; 1993 Tax Ct. Memo LEXIS 43; 65 T.C.M. (CCH) 1865;
February 2, 1993, Filed
An appropriate order will be issued, and decision will be entered under Rule 155.
For Respondent: James F. Prothro.
BEGHE
BEGHE
MEMORANDUM OPINION
BEGHE, Judge: This case is before us on respondent's motion to dismiss for failure properly to prosecute under Rules 123(b) and 149(a). 1 Respondent determined deficiencies in petitioners' Federal income tax and…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Hebrank v. CommissionerUnited States Tax Court · 1983
- Ralph Freedson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1978
- Freedson v. CommissionerUnited States Tax Court · 1975
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Tucker v. Comm'rUnited States Tax Court · 2014
- McNichols v. CommissionerUnited States Tax Court · 1993