Legal Opinion

Rutter v. Comm'r

United States Tax Court

Decided September 7, 2017No. Docket No. 15480-14UnpublishedCited by 7 opinions

1Opinion of the Court

WILLIAM J. RUTTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Rutter v. Comm'r

Docket No. 15480-14.

United States Tax Court

T.C. Memo 2017-174; 2017 Tax Ct. Memo LEXIS 174; 114 T.C.M. (CCH) 282;

September 7, 2017, Filed

Decision will be entered for respondent.

Robert S. Horwitz and Edward M. Robbins, Jr., for petitioner.

Adam B. Landy, Thomas R. Mackinson, and Kaelyn J. Romey, for respondent.

LAUBER, Judge.

LAUBER

MEMORANDUM FINDINGS OF FACT AND OPINION

LAUBER, Judge: With respect to petitioner's Federal income tax for 2009, the Internal Revenue Service (IRS or respondent) determined a…

2Cases cited56 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  3. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  4. Commissioner v. GroetzingerSupreme Court of the United States · 1987
  5. Whipple v. CommissionerSupreme Court of the United States · 1963

51 more not listed; retrieve them via the Exa API.

3Cited by7 opinions

  1. Carlos Langston & Pamela Langston v. CommissionerUnited States Tax Court · 2019
  2. Charles E. Bercy, Elaine Bercy, Successor in Interest, and Elaine Bercy v. CommissionerUnited States Tax Court · 2019
  3. Devine v. United StatesUnited States Court of Federal Claims · 2021
  4. Devine v. United StatesUnited States Court of Federal Claims · 2021
  5. Dynamo Holdings Limited Partnership, Dynamo, GP, Inc., Tax Matters Partner v. CommissionerUnited States Tax Court · 2018

2 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API