Legal Opinion
Kurzet v. Commissioner
Court of Appeals for the Tenth Circuit
Decided August 16, 2000No. 97-9028PublishedCited by 22 opinions
1Opinion of the Court
EBEL, Circuit Judge.
Appellants Stanley and Anne Kurzet (the “Kurzets,” with Stanley referred to individually as “Kurzet”) appeal the decision of the tax court, finding deficiencies in the personal income tax paid by the Kur-zets for the years 1987, 1988, and 1989. We exercise jurisdiction pursuant to I.R.C. § 7482 1 and REVERSE in part and AFFIRM in part.
BACKGROUND
In 1958, Kurzet formed ALS Corp., a company involved in the design and manufacture of sophisticated electronic and engineering equipment for the United States’ military. In 1984, Kurzet sold his interest in ALS to a third party for…
2Cases cited28 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Thomas Jefferson University v. ShalalaSupreme Court of the United States · 1994
- United States v. Miguel SandovalCourt of Appeals for the Tenth Circuit · 1994
- Commissioner v. SolimanSupreme Court of the United States · 1993
23 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Wheeler v. CommissionerCourt of Appeals for the Tenth Circuit · 2008
- Diamond v. Vickery (In re Vickery)Bankruptcy Appellate Panel of the Tenth Circuit · 2013
- Keller Tank Services II, Inc. v. CommissionerCourt of Appeals for the Tenth Circuit · 2017
- Estate of True v. CommissionerCourt of Appeals for the Tenth Circuit · 2004
- Katz v. CommissionerCourt of Appeals for the Tenth Circuit · 2003
17 more not listed; retrieve them via the Exa API.