Legal Opinion
Key Carpets v. Comm'r
United States Tax Court
Decided February 25, 2016No. Docket Nos. 22663-12, 22786-12UnpublishedCited by 2 opinions
1Opinion of the Court
KEY CARPETS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent;
RAYMOND C. JOHNSON AND GERALDINE L. JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Key Carpets v. Comm'r
Docket Nos. 22663-12, 22786-12.
United States Tax Court
T.C. Memo 2016-30; 2016 Tax Ct. Memo LEXIS 31;
February 25, 2016, Filed
Decisions will be entered under Rule 155.
Harry Charles, for petitioners.
Stephen A. Haller, for respondent.
PARIS, Judge.
PARIS
MEMORANDUM FINDINGS OF FACT AND OPINION
PARIS, Judge: These cases have been consolidated for trial, briefing, and opinion. Respondent determined…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
15 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- James N. Gaunt & Lillian Gaunt v. CommissionerUnited States Tax Court · 2018
- Thomas R. Huzella & Carole L. Huzella v. CommissionerUnited States Tax Court · 2017