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