Legal Opinion
Fisher v. Commissioner
United States Tax Court
Decided August 25, 1994No. Docket No. 28033-86UnpublishedCited by 3 opinions
1Opinion of the Court
CARL AND RACHEL FISHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fisher v. Commissioner
Docket No. 28033-86
United States Tax Court
T.C. Memo 1994-434; 1994 Tax Ct. Memo LEXIS 442; 68 T.C.M. (CCH) 599;
August 25, 1994, Filed
An appriate order will be entered denying petitioners' motion to restrain collection of additions to tax under section 6653(a) and increased interest under section 6621(c) as moot, denying respondent's motion for entry of decision, and granting petitioners' motion for entry of decision in that a decision reflecting the foregoing and concessions herein shall…
2Cases cited15 opinions
- United States v. ITT Continental Baking Co.Supreme Court of the United States · 1975
- United States v. SeckingerSupreme Court of the United States · 1970
- Moulor v. American Life InsuranceSupreme Court of the United States · 1884
- Woods v. CommissionerUnited States Tax Court · 1989
- Mercury Investment Co. v. F.W. Woolworth Co.Supreme Court of Oklahoma · 1985
10 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Crnkovich v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Crnkovich v. United StatesUnited States Court of Federal Claims · 1998
- Lawrence P. Crnkovich v. United StatesCourt of Appeals for the Federal Circuit · 2000