Legal Opinion
Thomas J. Durkin, Colette A. Durkin, Jerome A. Grossman and Sybil G. Grossman v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided April 5, 1989No. 88-1290PublishedCited by 41 opinions
1Opinion of the Court
CUMMINGS, Circuit Judge.
Thomas J. Durkin and Jerome A. Gross-man and their spouses have appealed from decisions of the Tax Court favorable to the Commissioner of Internal Revenue. The facts of the case are complex and are covered in 35 pages of the Tax Court’s findings of fact. 87 T.C. 1329, 1332-1366. Since those findings are so lengthy and have not been contested on appeal, only the “bare bones” facts will be discussed under each of the four issues appealed. 1
I. Jurisdictional Issue As to Durkin Appeal
In its opinion, the Tax Court mentioned that “at least 500 petitioners have cases related…
2Cases cited35 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Budinich v. Becton Dickinson & Co.Supreme Court of the United States · 1988
- Corliss v. BowersSupreme Court of the United States · 1930
30 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Lloyd E. Williams, Jr. And Mildred A. Williams v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1993
- Howard I. Lukens v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- Mark Buchine v. Commissioner of Internal Revenue Service, Karen C. Buchine v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1994
- United States v. Ronald H. PachecoCourt of Appeals for the Ninth Circuit · 1990
- Arevalo v. CommissionerCourt of Appeals for the Fifth Circuit · 2006
36 more not listed; retrieve them via the Exa API.