Legal Opinion

Bilski v. Commissioner

United States Tax Court

Decided February 10, 1994No. Docket No. 655-90Unpublished

1Opinion of the Court

STANLEY C. BILSKI, JR. AND CONNIE E. BILSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bilski v. Commissioner

Docket No. 655-90

United States Tax Court

T.C. Memo 1994-55; 1994 Tax Ct. Memo LEXIS 56; 67 T.C.M. (CCH) 2150;

February 10, 1994, Filed

For petitioners: Patrick F. Timmons, Jr.

For respondent: Susan M. Pinner.

ARMEN

ARMEN

MEMORANDUM OPINION

ARMEN, Special Trial Judge: This case is before the Court on (1) Respondent's Motion to Dismiss for Lack of Jurisdiction as to Determination of Dischargeability of Taxes and Additions to Tax for the Taxable Year 1982 (respondent's…

2Cases cited19 opinions

  1. Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
  2. Piarulle v. Comm'rUnited States Tax Court · 1983
  3. Neilson v. CommissionerUnited States Tax Court · 1990
  4. Shambaugh v. ScofieldCourt of Appeals for the Fifth Circuit · 1942
  5. Grunwald v. CommissionerUnited States Tax Court · 1986

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