Legal Opinion
Raifman v. Comm'r
United States Tax Court
Decided August 7, 2012No. Docket No. 12144-11LUnpublishedCited by 1 opinion
1Opinion of the Court
GREGORY RAIFMAN AND SUSAN RAIFMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Raifman v. Comm'r
Docket No. 12144-11L.
United States Tax Court
T.C. Memo 2012-228; 2012 Tax Ct. Memo LEXIS 227; 104 T.C.M. (CCH) 165; 2012 WL 3193934;
August 7, 2012, Filed
Wachovia Sec., LLC v. Raifman, 2010 U.S. Dist. LEXIS 122095 (N.D. Cal., Nov. 1, 2010)
An appropriate order will be issued.
Brian G. Isaacson and Emily J. Kingston for petitioners.
Daniel J. Parent, for respondent.
WELLS, Judge.
WELLS
MEMORANDUM OPINION
WELLS, Judge: This case is before the Court on respondent's motion for summary judgment…
2Cases cited24 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
19 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Gregory Raifman & Susan Raifman v. CommissionerUnited States Tax Court · 2018