Tax Court Memorandum Decisions

Tax Court Memorandum Decisions

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Mrs. Klimenko received the Cougar, the Topaz, and the Oldsmobile, while petitioner received the Honda Civic. ... (3) Conclusion Petitioner has satisfied all the section 601 3(e) requirements, and, as a result, qualifies for innocent ... Tax protestora#39;s petition and amended petition were dismissed because they did not contain clear and concise assignments of error and statements of supporting facts. ... 1 All section references are to the Internal Revenue Code in effect for the years in issue.

Title:Tax Court Memorandum Decisions
Publisher: - 1994


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