Legal Opinion

Larkin v. Comm'r

United States Tax Court

Decided April 3, 2017No. Docket Nos. 14886-08, 19940-09Unpublished

1Opinion of the Court

DANIEL E. LARKIN AND CHRISTINE L. LARKIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent;

DANIEL E. LARKIN AND CHRISTINE LARKIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Larkin v. Comm'r

Docket Nos. 14886-08, 19940-09.

United States Tax Court

T.C. Memo 2017-54; 2017 Tax Ct. Memo LEXIS 55;

April 3, 2017, Filed

Decisions will be entered under Rule 155.

Daniel E. Larkin, Pro se.

Grubert Roger Markley, for respondent.

GALE, Judge.

GALE

MEMORANDUM FINDINGS OF FACT AND OPINION

GALE, Judge: These cases were consolidated for purposes of trial, briefing, and opinion. Petitioners…

2Cases cited37 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  3. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  4. United States v. BoyleSupreme Court of the United States · 1985
  5. Helvering v. TaylorSupreme Court of the United States · 1935

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