Richard T. and Margie Wagner - Page 1

                                   118 T.C. No. 18                                    

                               UNITED STATES TAX COURT                                

               RICHARD T. WAGNER AND MARGIE WAGNER, Petitioners                       
               v. COMMISSIONER OF INTERNAL REVENUE, Respondent                        

               Docket No. 7186-00L.            Filed April 15, 2002.                  

                    Ps petitioned the Court under sec. 6320(c),                       
               I.R.C., to review a notice of a Federal tax lien placed                
               upon their property for 1991 and 1996 Federal income                   
               taxes.  Ps contend that they are entitled to carry back                
               to 1991 a net operating loss that they incurred in                     
               1994.  Ps now move the Court to dismiss this case.                     
               Held:  We shall grant Ps’ motion.  Estate of Ming v.                   
               Commissioner, 62 T.C. 519 (1974), distinguished.                       

               Keith H. Johnson, for petitioners.                                     
               William R. McCants, for respondent.                                    

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