Legal Opinion
Schneller v. Commissioner
United States Tax Court
Decided February 15, 1996No. Docket No. 497-94UnpublishedCited by 4 opinions
1Opinion of the Court
JOSEPH P. AND MARILYN SCHNELLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Schneller v. Commissioner
Docket No. 497-94.
United States Tax Court
T.C. Memo 1996-62; 1996 Tax Ct. Memo LEXIS 59; 71 T.C.M. (CCH) 2089;
February 15, 1996, Filed
Decision will be entered for respondent.
Irwin G. Waterman and Michael T. Hymson, for petitioners.
Martha Sullivan, Jack A. Joynt, and William C. Shouse, for respondent.
JACOBS, Judge
JACOBS
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined a deficiency in petitioners' Federal income tax for 1990 in the amount of $ 138,748 and…
2Cases cited17 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Higgins v. SmithSupreme Court of the United States · 1940
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Leo Goldman and Pauline Goldman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1994
- Commissioner of Internal Revenue v. Liberty Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1932
12 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Midwest Stainless, Inc. v. CommissionerUnited States Tax Court · 2000
- Henson v. Comm'rUnited States Tax Court · 2014
- Jana Renea Henson v. CommissionerUnited States Tax Court · 2014
- Jana Renea Henson v. CommissionerUnited States Tax Court · 2014