Legal Opinion
Carlins v. Commissioner
United States Tax Court
Decided February 25, 1988No. Docket Nos. 5418-82; 5769-83; 5771-83; 5772-83; 5935-83; 6101-83; 6102-83; 6103-83UnpublishedCited by 2 opinions
1Opinion of the Court
JOEL M. CARLINS, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Carlins v. Commissioner
Docket Nos. 5418-82; 5769-83; 5771-83; 5772-83; 5935-83; 6101-83; 6102-83; 6103-83.
United States Tax Court
T.C. Memo 1988-79; 1988 Tax Ct. Memo LEXIS 115; 55 T.C.M. (CCH) 228; T.C.M. (RIA) 88079;
February 25, 1988; As amended February 29, 1988
Michael A. Moss and Steven B. Wolf, for the petitioner in docket No. 5418-82.
Paul C. Arshonsky and Michael A. Sandberg, for the petitioners in docket Nos. 5769-83, 5771-83, 5772-83, 5935-83, 6101-83, 6102-83, and 6103-83.
Judy Jacobs, for the…
2Cases cited45 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Helvering v. TaylorSupreme Court of the United States · 1935
- Neely v. CommissionerUnited States Tax Court · 1985
40 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016
- Fisher v. CommissionerCourt of Appeals for the First Circuit · 1993