Legal Opinion
Cepeda v. Commissioner
United States Tax Court
Decided October 18, 1993No. Docket Nos. 298-92, 299-92UnpublishedCited by 1 opinion
1Opinion of the Court
EDUARDO CEPEDA AND MARTA I. CEPEDA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; EDUARDO CEPEDA, M.D., P.A., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cepeda v. Commissioner
Docket Nos. 298-92, 299-92
United States Tax Court
T.C. Memo 1993-477; 1993 Tax Ct. Memo LEXIS 488; 66 T.C.M. (CCH) 1032;
October 18, 1993, Filed
Decision will be entered under Rule 155.
For petitioners: John Edward Leeper.
For respondent: Derek B. Matta.
PARR
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined the following deficiencies in and additions to petitioners'…
2Cases cited39 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
34 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Cepeda v. CommissionerUnited States Tax Court · 1994