Michael Sklar and Marla Sklar - Page 1

                                 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