Legal Opinion
Leonard v. Commissioner
United States Tax Court
Decided January 31, 1985No. Docket Nos. 5868-78, 5895-78, 5907-78, 5925-78, 5937-78, 6161-78, 7040-78, 7042-78, 7043-78, 10995-78, 11750-78, 8189-79, 8190-79, 8192-79, 8195-79, 9008-79, 9013-79, 9255-79, 9256-79, 9257-79, 9264-79, 13128-79, 13129-79, 10888-80, 10889-80, 11655-80, 11657-80, 11665-80, 11672-80, 14472-80, 15477-80, 16196-80UnpublishedCited by 2 opinions
1Opinion of the Court
NORMAN LEONARD and MARJORIE LEONARD, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Leonard v. Commissioner
Docket Nos. 5868-78, 5895-78, 5907-78, 5925-78, 5937-78, 6161-78, 7040-78, 7042-78, 7043-78, 10995-78, 11750-78, 8189-79, 8190-79, 8192-79, 8195-79, 9008-79, 9013-79, 9255-79, 9256-79, 9257-79, 9264-79, 13128-79, 13129-79, 10888-80, 10889-80, 11655-80, 11657-80, 11665-80, 11672-80, 14472-80, 15477-80, 16196-80.
United States Tax Court
T.C. Memo 1985-51; 1985 Tax Ct. Memo LEXIS 581; 49 T.C.M. (CCH) 644; T.C.M. (RIA) 85051;
January 31, 1985
Stephen Ravel, for the…
2Cases cited8 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Kapel Goldstein and Tillie Goldstein v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1966
- Alan B. Karme and Laila M. Karme v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Karme v. CommissionerUnited States Tax Court · 1980
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Felcyn v. United StatesDistrict Court, C.D. California · 1988
- Gurdin v. Comm'rUnited States Tax Court · 1987