Legal Opinion
Parekh v. Commissioner
United States Tax Court
Decided April 27, 1998No. Tax Ct. Dkt. No. 21418-95UnpublishedCited by 5 opinions
1Opinion of the Court
MANAHARLAL C. PAREKH AND ELIZABETH PAREKH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Parekh v. Commissioner
Tax Ct. Dkt. No. 21418-95
United States Tax Court
T.C. Memo 1998-151; 1998 Tax Ct. Memo LEXIS 151; 75 T.C.M. (CCH) 2181;
April 27, 1998, Filed
Decision will be entered for respondent.
Michael C. Prindible, for respondent.
Michael D. Cropper, for petitioners.
VASQUEZ, JUDGE.
VASQUEZ
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, JUDGE: Respondent determined deficiencies in petitioners' 1990 and 1991 Federal income taxes in the amounts of $117,021.24 and $12,343.39, respectively.
Al…
2Cases cited13 opinions
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Putnam v. CommissionerSupreme Court of the United States · 1956
- Hardin v. Manitowoc-Forsythe Corp.Court of Appeals for the Tenth Circuit · 1982
- Estate of Mandels v. CommissionerUnited States Tax Court · 1975
- Rink v. CommissionerUnited States Tax Court · 1969
8 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Montgomery v. Comm'rUnited States Tax Court · 2006
- Merlo v. Comm'rUnited States Tax Court · 2006
- Montgomery v. Comm'rUnited States Tax Court · 2006
- Nield and Linda Montgomery v. CommissionerUnited States Tax Court · 2006
- Robert J. Merlo v. CommissionerUnited States Tax Court · 2006