Legal Opinion
Drager v. Commissioner
United States Tax Court
Decided September 23, 1987No. Docket Nos. 3107-85; 3108-85UnpublishedCited by 9 opinions
1Opinion of the Court
EARL W. DRAGER AND HAZEL I. DRAGER, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; TENNILLE, INCORPORATED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Drager v. Commissioner
Docket Nos. 3107-85; 3108-85.
United States Tax Court
T.C. Memo 1987-483; 1987 Tax Ct. Memo LEXIS 479; 54 T.C.M. (CCH) 650; T.C.M. (RIA) 87483;
September 23, 1987.
Joe Alfred Izen, Jr., for the petitioners.
Sheri Wilcox, for the respondent.
WILLIAMS
MEMORANDUM FINDINGS OF FACT AND OPINION
WILLIAMS, Judge: In these consolidated cases, the Commissioner determined deficiencies in Federal income tax…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Halle v. CommissionerUnited States Tax Court · 1946
- Zmuda v. CommissionerUnited States Tax Court · 1982
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
10 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Dahlstrom v. CommissionerUnited States Tax Court · 1991
- Dahlstrom v. CommissionerUnited States Tax Court · 1991
- Compact Equip. Co. v. CommissionerUnited States Tax Court · 1999
- Neonatology Associates, P.A. v. CommissionerUnited States Tax Court · 2000
4 more not listed; retrieve them via the Exa API.