Legal Opinion
Levitt v. Commissioner
United States Tax Court
Decided July 8, 1993No. Docket No. 1684-87UnpublishedCited by 1 opinion
1Opinion of the Court
WILLIAM J. LEVITT AND SIMONE H. LEVITT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Levitt v. Commissioner
Docket No. 1684-87
United States Tax Court
T.C. Memo 1993-294; 1993 Tax Ct. Memo LEXIS 297; 66 T.C.M. (CCH) 40;
July 8, 1993, Filed
For Simone H. Levitt, petitioner: Robert S. Fink and Bryan C. Skarlatos.
For respondent: Iris K. Rothman.
FAY
FAY
MEMORANDUM OPINION
FAY, Judge: This case was assigned to Special Trial Judge D. Irvin Couvillion pursuant to section 7443A(b)(4) 1 and Rules 180, 181, and 183. The Court agrees with and adopts the opinion of the Special Trial Judge which is…
2Cases cited15 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Samuel J. Jordon v. John J. GilliganCourt of Appeals for the Sixth Circuit · 1974
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- William H. Kenner and Eleanor v. Kenner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
10 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Seven W. Enterprises, Inc. & Subsidiaries v. CommissionerCourt of Appeals for the Seventh Circuit · 2013