Legal Opinion
Kaufman v. Commissioner
United States Tax Court
Decided April 4, 1995No. Docket No. 26110-93UnpublishedCited by 3 opinions
1Opinion of the Court
CHARLES K. AND MARIE KAUFMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kaufman v. Commissioner
Docket No. 26110-93
United States Tax Court
T.C. Memo 1995-146; 1995 Tax Ct. Memo LEXIS 143; 69 T.C.M. (CCH) 2308;
April 4, 1995, Filed
Decision will be entered for respondent.
Charles K. and Marie Kaufman, pro sese.
For respondent: Barbara E. Horan.
DEAN
DEAN
MEMORANDUM OPINION
DEAN, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1
Respondent determined a deficiency in petitioners' 1991 Federal income tax in the…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Markwardt v. CommissionerUnited States Tax Court · 1975
- Frank F. And Judith J. Foil v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Andrew v. CommissionerUnited States Tax Court · 1970
- Arrigoni v. CommissionerUnited States Tax Court · 1980
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Cardosi v. CommissionerUnited States Tax Court · 1995
- Bentley v. CommissionerUnited States Tax Court · 1995
- Charles K. Kaufman and Marie Kaufman v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1996