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CONSENT TO EXTEND ASSESSMENT PERIOD NOT INVALIDATED BY TAXPAYER'S BELIEF THAT ADJUSTMENTS WOULD BE FAVORABLE.

NOV. 4, 1994

Mecom, John W., Jr., et ux. v. Comm.

DATED NOV. 4, 1994
DOCUMENT ATTRIBUTES
  • Case Name
    JOHN W. MECOM, JR. AND KATSY MECOM, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
  • Court
    United States Court of Appeals for the Fifth Circuit
  • Docket
    No. 94-40164
  • Judge
    per curiam
  • Cross-Reference
    Mecom v. Commissioner, 101 T.C. 374 (1993) (For a summary, see Tax

    Notes, Nov. 8, 1993, p. 693; for the full text, see 93 TNT 227-12, or

    H&D, Nov. 4, 1993, p. 1879.)
  • Parallel Citation
    40 F.3d 385
    74 A.F.T.R.2d (RIA) 94-7137
    1994 U.S. App. LEXIS 33384
  • Code Sections
  • Index Terms
    limitations, assessments
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 1994-10824
  • Tax Analysts Electronic Citation
    1994 TNT 240-11

Mecom, John W., Jr., et ux. v. Comm.

Appeal from the Decision of the United States Tax Court

(22747-91)

Before Barksdale and Parker, Circuit Judges, and Cobb /1/, District Judge.

PER CURIAM: 2

For the reasons stated in its opinion1 the decision of the tax court is AFFIRMED.

 

FOOTNOTES

 

 

1 District Judge of the United States District Court for the Eastern District of Texas, sitting by designation.

2 Local Rule 47.5.1 provides: "The publication of opinions that have no precedential value and merely decide particular cases on the basis of well-settled principles of law imposes needless expense on the public and burdens on the legal profession." Pursuant to that rule, the court has determined that this opinion should not be published.

 

END OF FOOTNOTES
DOCUMENT ATTRIBUTES
  • Case Name
    JOHN W. MECOM, JR. AND KATSY MECOM, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
  • Court
    United States Court of Appeals for the Fifth Circuit
  • Docket
    No. 94-40164
  • Judge
    per curiam
  • Cross-Reference
    Mecom v. Commissioner, 101 T.C. 374 (1993) (For a summary, see Tax

    Notes, Nov. 8, 1993, p. 693; for the full text, see 93 TNT 227-12, or

    H&D, Nov. 4, 1993, p. 1879.)
  • Parallel Citation
    40 F.3d 385
    74 A.F.T.R.2d (RIA) 94-7137
    1994 U.S. App. LEXIS 33384
  • Code Sections
  • Index Terms
    limitations, assessments
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 1994-10824
  • Tax Analysts Electronic Citation
    1994 TNT 240-11
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