Thurner v. Comm'r
United States Tax Court
On Jan. 30, 1991, the Court entered a decision in docket No. 8407-87 redetermining Ps' joint tax liabilities for 1980 and 1981. In June 1991, R assessed the taxes, additions to tax, and increased interest as set forth in the above-referenced decision. Ps' joint tax liability for 1980 was fully paid as of May 4, 1992. A portion of Ps' joint tax liability for 1981 remained unpaid as of the dates the petitions were filed in these cases.
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On Jan. 30, 1991, the Court entered a decision in docket No. 8407-87 redetermining Ps' joint tax liabilities for 1980 and 1981. In June 1991, R assessed the taxes, additions to tax, and increased interest as set forth in the above-referenced decision. Ps' joint tax liability for 1980 was fully paid as of May 4, 1992. A portion of Ps' joint tax liability for 1981 remained unpaid as of the dates the petitions were filed in these cases. On Dec. 2, 1991, Ps filed a joint Federal income tax return for 1990 reporting tax due. No remittance was made with this return. Ps submitted a delinquent joint…
1Opinion of the Court
YVONNE E. THURNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent SCOTT P. THURNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Thurner v. Comm'r
No. 9971-01; No. 3586-02
United States Tax Court
121 T.C. 43; 2003 U.S. Tax Ct. LEXIS 22; 121 T.C. No. 3;
July 11, 2003, Filed
United States v. Thurner, 21 Fed. Appx. 477, 2001 U.S. App. LEXIS 22928 (7th Cir. Wis., 2001)
Decision to grant motion for summary judgment as against Scott P. Thurner and to deny motion for summary judgment as against Yvonne E. Thurner.
On Jan. 30, 1991, the Court entered a decision in docket
No. 8407-87…
2Cases cited18 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Naftel v. CommissionerUnited States Tax Court · 1985
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
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