Legal Opinion
Schafler v. Commissioner
United States Tax Court
Decided February 26, 1998No. Tax Ct. Dkt. No. 24158-96UnpublishedCited by 2 opinions
1Opinion of the Court
PEPI SCHAFLER, F.K.A PEPI SUMMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Schafler v. Commissioner
Tax Ct. Dkt. No. 24158-96
United States Tax Court
T.C. Memo 1998-86; 1998 Tax Ct. Memo LEXIS 86; 75 T.C.M. (CCH) 1897;
February 26, 1998, Filed
Decision will be entered under Rule 155.
Pepi Schafler, pro se.
Roger Bracken, for respondent.
PANUTHOS, CHIEF SPECIAL TRIAL JUDGE.
PANUTHOS
MEMORANDUM OPINION
PANUTHOS, CHIEF SPECIAL TRIAL JUDGE: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1 Respondent determined a deficiency in petitioner's…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- United States v. BoyleSupreme Court of the United States · 1985
- Crocker v. CommissionerUnited States Tax Court · 1989
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Henao v. Comm'rUnited States Tax Court · 2016
- McGuirl v. Comm'rUnited States Tax Court · 1999