Legal Opinion
Carnahan v. Commissioner
United States Tax Court
Decided April 11, 1991No. Docket No. 23438-88Unpublished
1Opinion of the Court
JOHN I. AND MARJEAN E. CARNAHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Carnahan v. Commissioner
Docket No. 23438-88
United States Tax Court
T.C. Memo 1991-168; 1991 Tax Ct. Memo LEXIS 187; 61 T.C.M. (CCH) 2406; T.C.M. (RIA) 91168;
April 11, 1991, Filed
Robert B. Martin, Jr., for the petitioners.
Howard S. Levy, for the respondent.
SCOTT, Judge; NAMEROFF, Special Trial Judge.
SCOTT
OPINION
This case was assigned to Special Trial Judge Larry L. Nameroff pursuant to section 7443A(b) of the Code 1 and Rule 180 et seq. The Court agrees with and adopts the opinion of the Special Trial…
2Cases cited9 opinions
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Scar v. CommissionerUnited States Tax Court · 1983
- Stamm International Corp. v. CommissionerUnited States Tax Court · 1985
- McCue v. CommissionerUnited States Tax Court · 1943
- Louis E. Roszkos and Vivian L. Roszkos v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
4 more not listed; retrieve them via the Exa API.