Legal Opinion
Saltzman v. Commissioner
United States Tax Court
Decided December 29, 1994No. Docket Nos. 16723-91, 19402-91, 19403-91, 27653-91, 27654-91, 8930-92Unpublished
1Opinion of the Court
ERIC F. SALTZMAN AND VICTORIA M. SALTZMAN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Saltzman v. Commissioner
Docket Nos. 16723-91, 19402-91, 19403-91, 27653-91, 27654-91, 8930-92
United States Tax Court
T.C. Memo 1994-641; 1994 Tax Ct. Memo LEXIS 660; 68 T.C.M. (CCH) 1544;
December 29, 1994, Filed
An appropriate order will be issued and decisions will be entered under Rule 155.
For petitioners: Kenneth Wayne Gideon, Gregory P. Joseph, Sheldon S. Cohen, Ellen K. Harrison, Mark S. Bader, B. John Williams, Jr., and John Foy Coverdale.
For respondent: Lindsey D. Stellwagen,…
2Cases cited58 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Neely v. CommissionerUnited States Tax Court · 1985
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. CartwrightSupreme Court of the United States · 1973
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