Legal Opinion

La Fargue v. Commissioner

United States Tax Court

Decided December 31, 1985No. Docket Nos. 6084-78, 6085-78, 6160-78, 6897-78, 7329-78, 7330-78, 7333-78, 7844-78, 2080-79, 2081-79, 2293-79, 8185-79, 9014-79, 9259-79, 9260-79, 9262-79, 9263-79, 9444-79, 13128-79, 13129-79, 11654-80, 13051-80, 13052-80, 14471-80, 14473-80, 16193-80, 16196-80, 13284-81, 17706-81, 19111-81, 23571-81, 35889-83UnpublishedCited by 1 opinion

1Opinion of the Court

ESTHER LAFARGUE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

La Fargue v. Commissioner

Docket Nos. 6084-78, 6085-78, 6160-78, 6897-78, 7329-78, 7330-78, 7333-78, 7844-78, 2080-79, 2081-79, 2293-79, 8185-79, 9014-79, 9259-79, 9260-79, 9262-79, 9263-79, 9444-79, 13128-79, 13129-79, 11654-80, 13051-80, 13052-80, 14471-80, 14473-80, 16193-80, 16196-80, 13284-81, 17706-81, 19111-81, 23571-81, 35889-83.

United States Tax Court

T.C. Memo 1985-630; 1985 Tax Ct. Memo LEXIS 1; 51 T.C.M. (CCH) 190; T.C.M. (RIA) 85630;

December 31, 1985.

Albert E. Cordova, for the petitioners.

M.…

2Cases cited12 opinions

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. Knetsch v. United StatesSupreme Court of the United States · 1960
  3. Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
  4. Alan B. Karme and Laila M. Karme v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
  5. Karme v. CommissionerUnited States Tax Court · 1980

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3Cited by1 opinion

  1. Felcyn v. United StatesDistrict Court, C.D. California · 1988

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