Human Engineering Institute v. Commissioner

Human Engineering Institute, Petitioner v. Commissioner of Internal Revenue, Respondent; Joseph S. Kopas and Mary E. Kopas, Petitioners v. Commissioner of Internal Revenue, Respondent

Human Engineering Institute v. Commissioner

Docket Nos. 528-68, 529-68

United States Tax Court

61 T.C. 61; 1973 U.S. Tax Ct. LEXIS 39; 61 T.C. No. 7;

October 18, 1973, Filed

Petitioners' motions for the release of assets from the lien of jeopardy assessments in order to pay legal and accounting fees, to have the jeopardy assessments and deficiency notices declared null and void, and for other relief are denied.

James…