Legal Opinion
Michael D. Weber Barbara L. Weber v. Commissioner of the Internal Revenue Service
Court of Appeals for the Fourth Circuit
Decided July 31, 1995No. 94-2609PublishedCited by 73 opinions
1Opinion of the Court
Affirmed by published PER CURIAM opinion. Judge WIDENER wrote a dissenting opinion.
2Per curiam
Michael D. and Barbara L. Weber appeal a final order of the Tax Court, which upheld a notice of deficiency issued to them by the Commissioner of Internal Revenue. After considering the briefs and arguments of the parties, we affirm the judgment of the Tax Court for the reasons stated in its memorandum opinion, which we adopt as our own and reproduce in the appendix below. Weber v. Commissioner of Internal Revenue, 103 T.C. 378, 1994 WL 461872 (1994).
AFFIRMED.
APPENDIX
[Opinion of the United States Tax Court in…
3Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
- Radio City Music Hall Corp. v. United StatesCourt of Appeals for the Second Circuit · 1943
- Simpson v. CommissionerUnited States Tax Court · 1975
- Professional & Executive Leasing, Inc., an Idaho Corporation, Petitioner v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
8 more not listed; retrieve them via the Exa API.
4Cited by73 opinions
- Ewens & Miller, Inc. v. Comm'rUnited States Tax Court · 2001
- In Re HardyUnited States Bankruptcy Court, E.D. Virginia · 1997
- Beech Trucking Co. v. Comm'rUnited States Tax Court · 2002
- Robinson v. Comm'rUnited States Tax Court · 2011
- James T. Alford Freda Alford v. United StatesCourt of Appeals for the Eighth Circuit · 1997
68 more not listed; retrieve them via the Exa API.