Legal Opinion
Erhard v. Commissioner
United States Tax Court
Decided July 25, 1994No. Docket No. 25656-93UnpublishedCited by 6 opinions
1Opinion of the Court
ELLEN V. ERHARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Erhard v. Commissioner
Docket No. 25656-93
United States Tax Court
T.C. Memo 1994-344; 1994 Tax Ct. Memo LEXIS 340; 68 T.C.M. (CCH) 192;
July 25, 1994, Filed
For petitioner: Barbara T. Kaplan, Michael I. Saltzman, and Kevin J. Liss.
For respondent: Michael E. Hara and Kathryn K. Vetter.
DAWSON
DAWSON
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to Special Trial Judge Robert N. Armen, Jr. pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183. 1 The Court agrees with and adopts the opinion of…
2Cases cited15 opinions
- Monge v. CommissionerUnited States Tax Court · 1989
- Frieling v. CommissionerUnited States Tax Court · 1983
- Abeles v. CommissionerUnited States Tax Court · 1988
- William L. King and Darlene E. King v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Normac, Inc. v. CommissionerUnited States Tax Court · 1988
10 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Sego v. CommissionerUnited States Tax Court · 2000
- Tatum v. Comm'rUnited States Tax Court · 2003
- Clevenger v. CommissionerUnited States Tax Court · 1998
- Sarkissian v. Comm'rUnited States Tax Court · 2012
- Sego v. CommissionerUnited States Tax Court · 2000
1 more not listed; retrieve them via the Exa API.