Legal Opinion
Nihiser v. Comm'r
United States Tax Court
Decided May 20, 2008No. 19315-04UnpublishedCited by 1 opinion
1Opinion of the Court
CHRYSTINA NIHISER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Nihiser v. Comm'r
No. 19315-04
United States Tax Court
T.C. Memo 2008-135; 2008 Tax Ct. Memo LEXIS 139; 95 T.C.M. (CCH) 1531;
May 20, 2008, Filed
Steven L. Stern, for petitioner.
Kim Nguyen, for respondent.
Holmes, Mark V.
MARK V. HOLMES
MEMORANDUM FINDINGS OF FACT AND OPINION
HOLMES, Judge: Chrystina Nihiser was a stay-at-home mom. With only a small income from her own part-time work, she relied on her husband's law practice to support their family. But his practice was only intermittently successful and, when financial…
2Cases cited45 opinions
- Gall v. United StatesSupreme Court of the United States · 2007
- Cooter & Gell v. Hartmarx Corp.Supreme Court of the United States · 1990
- Florida Power & Light Co. v. LorionSupreme Court of the United States · 1985
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- Murphy v. Comm'rUnited States Tax Court · 2005
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3Cited by1 opinion
- Estate of Howard v. Moore, Virgil L. Moore, and Trustee v. CommissionerUnited States Tax Court · 2020