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United States Tax Court, 1994

Teagarden v. Commissioner

Teagarden v. Commissioner
United States Tax Court · Decided March 8, 1994 · \Mary Ann Cohen\""
1994 U.S. Tax Ct. LEXIS 86 (United States Reports)
Teagarden v. Commissioner

Opinion

ROGER and LESLIE SILTON TEAGARDEN, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Teagarden v. Commissioner
Docket No. 11708-89
United States Tax Court
1994 U.S. Tax Ct. LEXIS 86;
March 8, 1994, Entered
MONIQUE YINGLING, Counsel for Petitioner, Tax Court No. YM0033, 888 17th St., N.W., Washington, D.C. 20006, Telephone: (202) 298-8660.
MARGARET C. TINAGERO, District Counsel - IRS, Tax Court No. TM0113, 950 Hampshire Road, East Pavilion, Thousand Oaks, CA 91361, Telephone: (805) 371-6700.
Mary Ann Cohen, Judge.
Mary Ann Cohen

DECISION

Pursuant to the agreement of the parties in the above-entitled case, it is

ORDERED AND DECIDED: That there are deficiencies in income tax due from the petitioners for the taxable years 1985 and 1986 in the amounts of $ 786 and $ 465, respectively.

Mary Ann Cohen

Judge.

Entered: MAR 8 1994

* * * *

It is hereby stipulated that the Court may enter the foregoing decision in the above-entitled case.

It is further stipulated that, effective upon the entry of this decision by the Court, petitioners*87 waive the restrictions contained in I.R.C. § 6213(a) prohibiting assessment and collection of the deficiencies (plus statutory interest) until the decision of the Tax Court becomes final.

DAVID L. JORDAN, Acting Chief Counsel, Internal Revenue Service

Case-law data current through December 31, 2025. Source: CourtListener bulk data.