Legal Opinion
Emmer v. Commissioner
United States Tax Court
Decided March 14, 1978No. Docket Nos. 6637-75, 6638-75, 6770-75, 4162-76UnpublishedCited by 1 opinion
1Opinion of the Court
HERBERT EMMER and CAROL EMMER, et al., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Emmer v. Commissioner
Docket Nos. 6637-75, 6638-75, 6770-75, 4162-76.
United States Tax Court
T.C. Memo 1978-102; 1978 Tax Ct. Memo LEXIS 413; 37 T.C.M. (CCH) 460; T.C.M. (RIA) 780102;
March 14, 1978, Filed
Harry Janin and Alan R. Bialeck, for the petitioners in docket Nos. 6637-75 and 6638-75.
Jerome Kamerman and David S. Zeidman, for the petitioners in docket Nos. 6770-75 and 4162-76.
Michael P. Casterton, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge:…
2Cases cited31 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Helvering v. TaylorSupreme Court of the United States · 1935
- Los Angeles Gas & Electric Corp. v. Railroad CommissionSupreme Court of the United States · 1933
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Danielson v. CommissionerUnited States Tax Court · 1965
26 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of Morris v. CommissionerUnited States Tax Court · 1983