Legal Opinion
Vanderschraaf v. Commissioner
United States Tax Court
Decided July 2, 1997No. Docket Nos. 37087-86, 6079-88, 8910-88, 21729-88UnpublishedCited by 2 opinions
1Opinion of the Court
JOHN C. VANDERSCHRAAF AND CORNELIA VANDERSCHRAAF, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Vanderschraaf v. Commissioner
Docket Nos. 37087-86, 6079-88, 8910-88, 21729-88
United States Tax Court
T.C. Memo 1997-306; 1997 Tax Ct. Memo LEXIS 453; 74 T.C.M. (CCH) 7; T.C.M. (RIA) 97306;
July 2, 1997, Filed
Decision will be entered under Rule 155.
Michael J. Christianson, for petitioners.
Elizabeth Girafalco Chirich and Susan K. Greene, for respondent.
SWIFT
SWIFT
MEMORANDUM OPINION
SWIFT, Judge: Respondent determined deficiencies in petitioners' Federal income taxes, additions to…
2Cases cited38 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
33 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Copeland v. CommissionerCourt of Appeals for the Fifth Circuit · 2002
- Boca Investerings Partnership v. United StatesDistrict Court, District of Columbia · 2001