Legal Opinion
Moser v. Commissioner
United States Tax Court
Decided March 30, 1989No. Docket Nos. 15862-85; 15863-85; 3253-86; 3254-86UnpublishedCited by 5 opinions
1Opinion of the Court
WADE L. MOSER AND LYNN R. MOSER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Moser v. Commissioner
Docket Nos. 15862-85; 15863-85; 3253-86; 3254-86.
United States Tax Court
T.C. Memo 1989-142; 1989 Tax Ct. Memo LEXIS 142; 56 T.C.M. (CCH) 1604; T.C.M. (RIA) 89142; 10 Employee Benefits Cas. (BNA) 2509;
March 30, 1989; As amended April 4, 1989
James L. Norris, for the petitioner.
Jack Forsberg, Randall G. Durfee, and Joel A. Lopata, for the respondent.
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined the following deficiencies and additions to…
2Cases cited48 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Pallottini v. CommissionerUnited States Tax Court · 1988
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1985
43 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Moser v. CommissionerCourt of Appeals for the Eighth Circuit · 1990
- Consolidated Edison Co. v. United StatesUnited States Court of Federal Claims · 2009
- Wade L.. Moser v. Commissioner Of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- Edward Ginsberg and Rosalie Ginsberg v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 1993
- Epsten v. CommissionerUnited States Tax Court · 1991