Van Zelst v. Commissioner
United States Tax Court
1Opinion of the Court
THEODORE W. VAN ZELST AND LOUANN H. VAN ZELST, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Van Zelst v. Commissioner
Docket Nos. 22030-90, 22031-90, 22032-90, 22033-90, 22034-90.
United States Tax Court
T.C. Memo 1995-396; 1995 Tax Ct. Memo LEXIS 396; 70 T.C.M. (CCH) 435;
August 16, 1995, Filed
Decision will be entered under Rule 155.
Stephen Joseph Morrow and Jeffrey E. Schiller, for petitioners in docket Nos. 22030-90, 22031-90, 22033-90, and 22034-90.
Stephen Joseph Morrow and Ralph E. Brown, for petitioners in docket No. 22032-90.
Scott M. Estill and Patricia Pierce…
2Cases cited31 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Zmuda v. CommissionerUnited States Tax Court · 1982
- Luman v. CommissionerUnited States Tax Court · 1982
26 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Theodore W. Van Zelst v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1997
- Whitehouse Hotel Ltd. P'ship v. Comm'rUnited States Tax Court · 2012
- Cave Buttes, L.L.C. v. Comm'rUnited States Tax Court · 2016
- Chapman Glen Limited v. CommissionerUnited States Tax Court · 2013
- Whitehouse Hotel Limited Partnership, QHR Holdings-New Orleans, Ltd., Tax Matters Partner v. CommissionerUnited States Tax Court · 2012
1 more not listed; retrieve them via the Exa API.