Schleier v. Commissioner

1993 U.S. Tax Ct. LEXIS 93, 67 Fair Empl. Prac. Cas. (BNA) 1744
CourtUnited States Tax Court
DecidedAugust 31, 1993
DocketDocket No. 22909-90 [ADEA]
StatusUnpublished

This text of 1993 U.S. Tax Ct. LEXIS 93 (Schleier v. Commissioner) is published on Counsel Stack Legal Research, covering United States Tax Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Schleier v. Commissioner, 1993 U.S. Tax Ct. LEXIS 93, 67 Fair Empl. Prac. Cas. (BNA) 1744 (1993).

Opinion

ERICH E. SCHLEIER AND HELEN B. SCHLEIER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Schleier v. Commissioner
Docket No. 22909-90 [ADEA]
United States Tax Court
1993 U.S. Tax Ct. LEXIS 93; 67 Fair Empl. Prac. Cas. (BNA) 1744;
August 31, 1993, Entered

*93 DECISION

Pursuant to the Order of the Court dated July 7, 1993, and incorporating the facts recited in the respondent's computation as the findings of the Court, it is

ORDERED and DECIDED: That there is an overpayment in income tax for the taxable year 1986 in the amount of $ 31,495.00, which amount was paid on April 15, 1987, and for which amount a claim for refund could have been filed, under the provisions of I.R.C. § 6511(c) on September 17, 1990, the date of mailing of the notice of deficiency.

Mary Ann Cohen, Judge

Entered: AUG 31, 1993

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Related

Schleier v. Commissioner of Irs
26 F.3d 1119 (Fifth Circuit, 1994)

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Bluebook (online)
1993 U.S. Tax Ct. LEXIS 93, 67 Fair Empl. Prac. Cas. (BNA) 1744, Counsel Stack Legal Research, https://law.counselstack.com/opinion/schleier-v-commissioner-tax-1993.