Legal Opinion

Carrino v. Comm'r

United States Tax Court

Decided February 25, 2014No. Docket Nos. 27376-09, 17711-10Unpublished

1Opinion of the Court

ANN S. CARRINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

CR TRADERS PARTNERS, LP, ANN S. CARRINO, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Carrino v. Comm'r

Docket Nos. 27376-09, 17711-10 1

United States Tax Court

T.C. Memo 2014-34; 2014 Tax Ct. Memo LEXIS 34; 107 T.C.M. (CCH) 1184;

February 25, 2014, Filed

Decision will be entered under Rule 155 in docket No. 27376-09. Decision will be entered for petitioner in docket No. 17711-10.

John M. Youngquist, for petitioner.

Jon D. Feldhammer and Rebecca S. Duewer-Grenville,…

2Cases cited16 opinions

  1. Burnet v. HarmelSupreme Court of the United States · 1932
  2. United States v. WindsorSupreme Court of the United States · 2013
  3. United States v. MitchellSupreme Court of the United States · 1971
  4. Shea v. CommissionerUnited States Tax Court · 1999
  5. See v. SeeCalifornia Supreme Court · 1966

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