Legal Opinion
Alt v. Commissioner
United States Tax Court
Decided July 7, 1994No. Docket No. 779-92UnpublishedCited by 1 opinion
1Opinion of the Court
WILLIAM J. ALT and ROSALINDA ALT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Alt v. Commissioner
Docket No. 779-92
United States Tax Court
T.C. Memo 1994-313; 1994 Tax Ct. Memo LEXIS 316; 68 T.C.M. (CCH) 38;
July 7, 1994, Filed
An order will be issued denying petitioners' Motion for Leave to File Rule 162 Motion Out of Time.
For petitioners: Stephen M. Lewis.
For respondent: Tanya M. Marcum.
PARKER
PARKER
MEMORANDUM OPINION
PARKER, Judge: This case is before the Court on petitioners' Motion for Leave to File Rule 162 Motion Out of Time. Unless otherwise indicated, all section references…
2Cases cited24 opinions
- In Re WINSHIPSupreme Court of the United States · 1970
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cheek v. United StatesSupreme Court of the United States · 1991
- United States v. MendozaSupreme Court of the United States · 1984
- Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
19 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Alt v. CommissionerCourt of Appeals for the Sixth Circuit · 2004