Legal Opinion
Eyler v. Commissioner
United States Tax Court
Decided March 4, 1987No. Docket No. 8482-79UnpublishedCited by 2 opinions
1Opinion of the Court
PHYLLIS JANE EYLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Eyler v. Commissioner
Docket No. 8482-79.
United States Tax Court
T.C. Memo 1987-123; 1987 Tax Ct. Memo LEXIS 119; 53 T.C.M. (CCH) 308; T.C.M. (RIA) 87123;
March 4, 1987.
George W. Erickson, for the petitioner.
Ben G. Reeves, for the respondent.
WILBUR
SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: The United States Court of Appeals for the Eleventh Circuit remanded this case for us to reconsider whether certain transactions constitute "retransfers" by petitioner-transferee to the transferor so as to…
2Cases cited7 opinions
- Gobins v. Comm'rUnited States Tax Court · 1952
- Robert Ginsberg v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Gobins v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- Ginsberg v. CommissionerUnited States Tax Court · 1961
- Mendelson v. Comm'rUnited States Tax Court · 1969
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Schussel v. WerfelCourt of Appeals for the First Circuit · 2014
- Hamilton v. CommissionerUnited States Tax Court · 1991