Legal Opinion
Forest v. Commissioner
United States Tax Court
Decided August 8, 1995No. Docket No. 4135-94UnpublishedCited by 3 opinions
1Opinion of the Court
LAUREL A. FOREST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Forest v. Commissioner
Docket No. 4135-94.
United States Tax Court
T.C. Memo 1995-377; 1995 Tax Ct. Memo LEXIS 373; 70 T.C.M. (CCH) 349;
August 8, 1995, Filed
Decision will be entered for respondent.
Charles J. Reilly, for petitioner.
Carmino J. Santaniello and Bradford A. Johnson, for respondent.
WELLS, Judge
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined a deficiency in petitioner's Federal income tax for taxable year 1992 in the amount of $ 137,459.
The issues to be decided are: (1) Whether a…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- James E. Threlkeld v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
- Threlkeld v. CommissionerUnited States Tax Court · 1986
- Robinson v. CommissionerUnited States Tax Court · 1994
- Metzger v. CommissionerUnited States Tax Court · 1987
14 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Mary Brabson v. United StatesCourt of Appeals for the Tenth Circuit · 1996
- Chamberlain Ex Rel. Chamberlain v. United StatesCourt of Appeals for the Fifth Circuit · 2005
- Rozpad v. CommissionerUnited States Tax Court · 1997