Legal Opinion
Strouth v. Commissioner
United States Tax Court
Decided November 2, 1987No. Docket Nos. 25259-86; 25260-86UnpublishedCited by 6 opinions
1Opinion of the Court
MICHAEL STROUTH and ROSANNE STROUTH and JOSEF BIEBER and EVELYN BIEBER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Strouth v. Commissioner
Docket Nos. 25259-86; 25260-86.
United States Tax Court
T.C. Memo 1987-552; 1987 Tax Ct. Memo LEXIS 544; 54 T.C.M. (CCH) 1009; T.C.M. (RIA) 87552;
November 2, 1987.
Stuart L. Rosow, Patricia Hennessey, for the petitioners.
Christopher Sterner, for the respondent.
POWELL
MEMORANDUM FINDINGS OF FACT AND OPINION
POWELL, Special Trial Judge:1 Respondent determined deficiencies of $ 657 and $ 333 in petitioners Michael and Rosanne Strouth's income tax…
2Cases cited17 opinions
- Commissioner v. TellierSupreme Court of the United States · 1966
- Commissioner v. Lincoln Savings & Loan Ass'nSupreme Court of the United States · 1971
- Seligman v. CommissionerUnited States Tax Court · 1985
- Briarcliff Candy Corporation, (Formerly Loft Candy Corporation) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973
- Ncnb Corporation, a North Carolina Corporation North Carolina National Bank v. United StatesCourt of Appeals for the Fourth Circuit · 1982
12 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Lychuk v. Comm'rUnited States Tax Court · 2001
- Wood v. CommissionerUnited States Tax Court · 1991
- David J. Lychuk and Mary K. Lychuk v. CommissionerUnited States Tax Court · 2001
- Lychuk v. Comm'rUnited States Tax Court · 2001
- PNC Bancorp, Inc. Successor to First National Pennsylvania Corporation v. CommissionerUnited States Tax Court · 1998
1 more not listed; retrieve them via the Exa API.