Legal Opinion
Rogers v. Commissioner
United States Tax Court
Decided December 10, 1990No. Docket Nos. 27353-86, 43568-86, 44611-86, 4215-87, 4317-87, 25670-87UnpublishedCited by 6 opinions
1Opinion of the Court
CHARLES B. ROGERS AND LAVEDA M. ROGERS, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rogers v. Commissioner
Docket Nos. 27353-86, 43568-86, 44611-86, 4215-87, 4317-87, 25670-87
United States Tax Court
T.C. Memo 1990-619; 1990 Tax Ct. Memo LEXIS 695; 60 T.C.M. (CCH) 1386; T.C.M. (RIA) 90619;
December 10, 1990, Filed
Decision will be entered under Rule 155.
Douglas R. Thompson, for the petitioners.
Richard J. Wood and Robert N. Trgovich, for the respondent.
GERBER, Judge.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined the following deficiencies and additions 2…
2Cases cited32 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
27 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Weiner v. United StatesCourt of Appeals for the Fifth Circuit · 2004
- Alpha I, L.P. Ex Rel. Sands v. United StatesCourt of Appeals for the Federal Circuit · 2012
- Alpha I, L.P. v. United StatesUnited States Court of Federal Claims · 2008
- Alpha I, L.P. ex rel. Sands v. United StatesUnited States Court of Federal Claims · 2009
- McGann v. United StatesUnited States Court of Federal Claims · 2008
1 more not listed; retrieve them via the Exa API.