Legal Opinion
Powerstein v. Comm'r
United States Tax Court
Decided November 16, 2011No. Docket Nos. 30261-89, 13443-92UnpublishedCited by 5 opinions
1Opinion of the Court
ALLEN POWERSTEIN AND RITA POWERSTEIN ROSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ALLEN POWERSTEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Powerstein v. Comm'r
Docket Nos. 30261-89, 13443-92. 1
United States Tax Court
T.C. Memo 2011-271; 2011 Tax Ct. Memo LEXIS 267; 102 T.C.M. (CCH) 497;
November 16, 2011, Filed
Powerstein v. Commissioner, 99 T.C. 466, 1992 U.S. Tax Ct. LEXIS 74 (1992)
Decisions will be entered under Rule 155.
Mitchell I. Horowitz and Micah G. Fogarty, for petitioners.
Stephen R. Takeuchi and Robert W. Dillard, for respondent.
LARO, Judge.
LARO
M…
2Cases cited49 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Spies v. United StatesSupreme Court of the United States · 1943
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
44 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Rivas v. Comm'rUnited States Tax Court · 2016
- Timmins v. Comm'rUnited States Tax Court · 2017
- Barrion v. Comm'rUnited States Tax Court · 2016
- Dung T. Le & Nghia T. Tran v. CommissionerUnited States Tax Court · 2020
- Reinhard v. Comm'rUnited States Tax Court · 2015