Stenclik v. Commissioner
United States Tax Court
Forms 872-A were executed on behalf of petitioners and respondent for the years in issue. Held: Forms 872-A do not expire by operation of law after a reasonable time. Estate of Camara v. Commissioner,91 T.C. 957 (1988).
1Opinion of the Court
RICHARD R. STENCLIK AND DOLORES STENCLIK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Stenclik v. Commissioner
Docket Nos. 5895-85; 28295-87.
United States Tax Court
T.C. Memo 1989-19; 1989 Tax Ct. Memo LEXIS 19; 56 T.C.M. (CCH) 1059; T.C.M. (RIA) 89019;
January 11, 1989; As amended March 30, 1989
Forms 872-A were executed on behalf of petitioners and respondent for the years in issue. Held: Forms 872-A do not expire by operation of law after a reasonable time. Estate of Camara v. Commissioner,91 T.C. 957 (1988).
Basil Tzetzo, for the petitioners.
Jerome F. Warner [Text Deleted By…
2Cases cited4 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- McManus v. CommissionerUnited States Tax Court · 1975
- Norman B. Tapper and Eileen Tapper v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Estate of Camara v. CommissionerUnited States Tax Court · 1988
3Cited by2 opinions
- Douglas E. Wall v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1989
- Masraff v. CommissionerUnited States Tax Court · 1989