Legal Opinion
Forehand v. Commissioner
United States Tax Court
Decided December 23, 1993No. Docket No. 6850-92UnpublishedCited by 2 opinions
1Opinion of the Court
JAMES B. FOREHAND, JR., FIDUCIARY TRANSFEREE OF THE ASSETS OF JAMES B. FOREHAND, DECEASED, TRANSFEROR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Forehand v. Commissioner
Docket No. 6850-92
United States Tax Court
T.C. Memo 1993-618; 1993 Tax Ct. Memo LEXIS 627; 66 T.C.M. (CCH) 1763;
December 23, 1993, Filed
For petitioner: Cecil W. Taylor and Frank W. Rogers, Jr.
For respondent: Richard Stein.
KORNER
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: By notice of deficiency dated January 9, 1992, respondent determined that petitioner is personally liable, in his capacity as a…
2Cases cited11 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. International Building Co.Supreme Court of the United States · 1953
- Joseph R. Dileo, Mary A. Dileo, Walter E. Mycek, Jr., Michele A. Mycek and Arcelo Reproduction Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1992
- In the Matter of Thomas v. Cassidy, Debtor-AppellantCourt of Appeals for the Seventh Circuit · 1990
- Anderson, Clayton & Co., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Richard M. Baptiste, Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1994
- Gabriel J. Baptiste, Jr., Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1994