T.C. Memo. 1995-485
UNITED STATES TAX COURT
PERRY D. McBROOM, DECEASED, AND JACKIE S. McBROOM, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18847-87. Filed October 5, 1995.
Margaret A. Martin, for respondent.
MEMORANDUM OPINION
GOLDBERG, Judge: This case was assigned pursuant to the
provisions of section 7443A(b)(3) and Rules 180, 181, and 182,1
and is before the Court on respondent's Motion for Summary
Judgment and Motion to Dismiss as to Petitioner Perry D. McBroom
for Lack of Prosecution.
Respondent determined a deficiency in petitioners' Federal
income tax for the taxable year 1982 in the amount of $8,288, and
1 All section references are to the Internal Revenue Code
in effect for the year in issue. All Rule references are to the
Tax Court Rules of Practice and Procedure.
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