Legal Opinion
Janklow v. Commissioner
United States Tax Court
Decided February 11, 1988No. Docket Nos. 14638-81; 11759-82; 4189-83; 9687-83; 18420-83; 13267-84UnpublishedCited by 2 opinions
1Opinion of the Court
ALVIN AND PHYLLIS JANKLOW, ET AL., 1 PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, Respondent
Janklow v. Commissioner
Docket Nos. 14638-81; 11759-82; 4189-83; 9687-83; 18420-83; 13267-84.
United States Tax Court
T.C. Memo 1988-46; 1988 Tax Ct. Memo LEXIS 40; 55 T.C.M. (CCH) 69; T.C.M. (RIA) 88046;
February 11, 1988; As amended February 23, 1988
Edward B. Simpson and John Gigounas, for the petitioners.
Barbara M. Leonard, for the respondent.
WRIGHT
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: Each of these consolidated cases involves deductions and investment tax credits claimed by…
2Cases cited25 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
20 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Berry v. CommissionerUnited States Tax Court · 1991
- Gerhart v. CommissionerUnited States Tax Court · 1991