Legal Opinion

Lattin v. Commissioner

United States Tax Court

Decided May 30, 1995No. Docket Nos. 7003-91, 26782-91Unpublished

1Opinion of the Court

NEIL LATTIN AND RHONDA SHULMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lattin v. Commissioner

Docket Nos. 7003-91, 26782-91

United States Tax Court

T.C. Memo 1995-233; 1995 Tax Ct. Memo LEXIS 235; 69 T.C.M. (CCH) 2734;

May 30, 1995, Filed

An appropriate order will be issued denying petitioners motion to dismiss for lack of jurisdiction and decisions will be entered under Rule 155.

Neil Lattin and Rhonda Shulman, pro sese.

For respondent: Keith L. Gorman.

PARR

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge: Respondent determined deficiencies in and additions to petitioners'…

2Cases cited66 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  4. Gregory v. HelveringSupreme Court of the United States · 1935
  5. Commissioner v. DubersteinSupreme Court of the United States · 1960

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