T.C. Memo. 2001-251 UNITED STATES TAX COURT MICHAEL SKLAR AND MARLA SKLAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 395-01. Filed September 21, 2001. Michael Sklar and Marla Sklar, pro sese. Steven M. Roth, for respondent. MEMORANDUM OPINION GERBER, Judge: Petitioners, under Rule 121,1 moved for summary judgment on the question of whether the period for assessment had expired at the time respondent conceded an 1 Rule references are to the Tax Court Rules of Practice and Procedure. Section references are to the Internal Revenue Code, in effect for the period under consideration.Page: 1 2 3 4 5 Next
Last modified: May 25, 2011