T.C. Memo. 2003-32 UNITED STATES TAX COURT HOWARD E. CLENDENEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent HOWARD E. CLENDENEN, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 18153-96, 18154-96. Filed February 12, 2003. Paul F. Christoffers, for petitioners. John Q. Walsh, for respondent. MEMORANDUM OPINION VASQUEZ, Judge: These cases are before the Court on respondent’s motions for entry of decision under Rule 50.1 1 Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure, and all section references are to the Internal Revenue Code in effect at all relevant times.Page: 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011