Legal Opinion
Schaeffer v. Commissioner
United States Tax Court
Decided May 10, 1994No. Docket No. 7139-92UnpublishedCited by 5 opinions
1Opinion of the Court
BERTON T. AND MAUREEN E. SCHAEFFER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Schaeffer v. Commissioner
Docket No. 7139-92
United States Tax Court
T.C. Memo 1994-206; 1994 Tax Ct. Memo LEXIS 206; 67 T.C.M. (CCH) 2937;
May 10, 1994, Filed
An appropriate order and decision will be entered denying petitioners' motion to shift the burden of going forward to respondent and sustaining respondent's determinations.
For petitioners: Michael J. Hill.
For respondent: Dawn Marie Krause.
CHIECHI
CHIECHI
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following…
2Cases cited42 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Helvering v. TaylorSupreme Court of the United States · 1935
- Burnet v. HoustonSupreme Court of the United States · 1931
- Hradesky v. CommissionerUnited States Tax Court · 1975
- Frank J. Hradesky v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
37 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Drummer v. CommissionerUnited States Tax Court · 1994
- Wheeler v. Comm'rUnited States Tax Court · 2014
- Estate of Goree v. CommissionerUnited States Tax Court · 1994
- In re DennisUnited States Tax Court · 1997
- Namyst v. Comm'rUnited States Tax Court · 2004