Legal Opinion

Muldavin v. Commissioner

United States Tax Court

Decided September 26, 1991No. Docket Nos. 30316-84, 12880-85, 23930-86, 13813-87, 26944-88Unpublished

1Opinion of the Court

ROGER AND JEAN MULDAVIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Muldavin v. Commissioner

Docket Nos. 30316-84, 12880-85, 23930-86, 13813-87, 26944-88

United States Tax Court

T.C. Memo 1991-481; 1991 Tax Ct. Memo LEXIS 530; 62 T.C.M. (CCH) 857; T.C.M. (RIA) 91481;

September 26, 1991, Filed

Decisions will be entered for the respondent.

Edward B. Goodrich, for the petitioners.

John F. Eiman and David H. Peck, for the respondent.

FAY, Judge. GOLDBERG, Special Trial Judge.

FAY; GOLDBERG

MEMORANDUM FINDINGS OF FACT AND OPINION

These consolidated cases were assigned to Special Trial Judge…

2Cases cited27 opinions

  1. Neely v. CommissionerUnited States Tax Court · 1985
  2. Burnet v. HarmelSupreme Court of the United States · 1932
  3. Palmer v. BenderSupreme Court of the United States · 1932
  4. Anderson v. HelveringSupreme Court of the United States · 1940
  5. Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956

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