Legal Opinion
Phillips v. Comm'r
United States Tax Court
Decided April 10, 2017No. Docket No. 29495-14UnpublishedCited by 2 opinions
1Opinion of the Court
RUPERT E. PHILLIPS AND SANDRA K. PHILLIPS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Phillips v. Comm'r
Docket No. 29495-14.
United States Tax Court
T.C. Memo 2017-61; 2017 Tax Ct. Memo LEXIS 60; 113 T.C.M. (CCH) 1290;
April 10, 2017, Filed
Decision will be entered under Rule 155.
Anthony J. Carriuolo, for petitioners.
W. Robert Abramitis, for respondent.
LAUBER, Judge.
LAUBER
MEMORANDUM FINDINGS OF FACT AND OPINION
LAUBER, Judge: The foreclosure tsunami that swept through the country's real estate markets a decade ago has long since subsided. But those sent reeling by it continue to…
2Cases cited23 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Reinecke v. SpaldingSupreme Court of the United States · 1930
18 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Homero F. Meruelo v. CommissionerUnited States Tax Court · 2018
- United States v. Nicholas LucidonioCourt of Appeals for the Third Circuit · 2025