Legal Opinion
Leger v. Commissioner
United States Tax Court
Decided March 18, 1987No. Docket No. 18640-84UnpublishedCited by 7 opinions
1Opinion of the Court
THOMAS J. LEGER AND MARGARET H. LEGER, 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Leger v. Commissioner
Docket No. 18640-84.
United States Tax Court
T.C. Memo 1987-146; 1987 Tax Ct. Memo LEXIS 142; 53 T.C.M. (CCH) 384; T.C.M. (RIA) 87146;
March 18, 1987.
Jules Ritholz,Elliot Silverman,Herman Schwartzman, and Howard L. Mann, for the petitioners.
Andrew M. Winkler and Jillena A. Warner, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: This case was assigned to and heard by Special Trial Judge Joan Seitz Pate pursuant to section 7456(d)…
2Cases cited51 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Dreicer v. CommissionerUnited States Tax Court · 1982
- United States v. CartwrightSupreme Court of the United States · 1973
- Engdahl v. CommissionerUnited States Tax Court · 1979
46 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Lowenbach v. CommissionerUnited States Tax Court · 1987
- Barrister Equip. Assocs. Series 115 v. CommissionerUnited States Tax Court · 1994
- Cranfill v. CommissionerUnited States Tax Court · 1988
- Carlson v. CommissionerUnited States Tax Court · 1987
- Cashman v. CommissionerUnited States Tax Court · 1989
2 more not listed; retrieve them via the Exa API.