Richard T. and Margie Wagner, (2002)
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Richard T. and Margie Wagner, (2002)
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...See the full content of this document
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