Legal Opinion

Ertz v. Comm'r

United States Tax Court

Decided January 24, 2007No. 20336-04LUnpublishedCited by 3 opinions

1Opinion of the Court

DONALD ERTZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ertz v. Comm'r

No. 20336-04L

United States Tax Court

T.C. Memo 2007-15; 2007 Tax Ct. Memo LEXIS 16; 93 T.C.M. (CCH) 696;

January 24, 2007, Filed

River City Ranches #1 Ltd. v. Comm'r, 401 F.3d 1136, 2005 U.S. App. LEXIS 4851 (9th Cir., 2005)Ertz v. Comm'r, T.C. Memo 2006-204, 2006 Tax Ct. Memo LEXIS 208 (T.C., 2006)

Jaret R. Coles and Terri A. Merriam, for petitioner.

Gregory M. Hahn and Thomas N. Tomashek, for respondent.

Haines, Harry A.

Harry A. Haines

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge: Petitioner filed a…

2Cases cited25 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Hampshire v. MaineSupreme Court of the United States · 2001
  3. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  4. Goza v. CommissionerUnited States Tax Court · 2000
  5. Sego v. CommissionerUnited States Tax Court · 2000

20 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. McGann v. United StatesUnited States Court of Federal Claims · 2007
  2. McGann v. United StatesUnited States Court of Federal Claims · 2008
  3. Gingerich v. United StatesUnited States Court of Federal Claims · 2007

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