Legal Opinion
Marcy v. Comm'r
United States Tax Court
Decided July 7, 2008No. 12149-04UnpublishedCited by 1 opinion
1Opinion of the Court
GARDNER N. AND MARIA MARCY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Marcy v. Comm'r
No. 12149-04
United States Tax Court
T.C. Memo 2008-166; 2008 Tax Ct. Memo LEXIS 166; 96 T.C.M. (CCH) 8;
July 7, 2008, Filed
Rodney W. Osborne, for petitioners.
John Aletta, for respondent.
Joseph H.Gale
JOSEPH H. GALE
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: This matter is before the Court on petitioners' motion to dismiss for lack of jurisdiction. 1 Petitioners' motion contends that the Court lacks jurisdiction because the notices of deficiency with respect to petitioners' 2000 taxable…
2Cases cited11 opinions
- Frieling v. CommissionerUnited States Tax Court · 1983
- Floyd R. Clodfelter and Enna L. Clodfelter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Robert F. McPartlin and Geraldine McPartlin v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1981
- Clodfelter v. CommissionerUnited States Tax Court · 1971
- Gregory W. McKay v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1989
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Dalton v. Comm'rUnited States Tax Court · 2010