Legal Opinion
John E. Rogers & Frances L. Rogers v. Commissioner
United States Tax Court
Decided April 17, 2018No. 30586-09, 1052-12, 15682-13, 30482-13, 20910-14UnpublishedCited by 7 opinions
1Opinion of the Court
T.C. Memo. 2018-53
UNITED STATES TAX COURT JOHN E. ROGERS AND FRANCES L. ROGERS, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 30586-09, 1052-12, Filed April 17, 2018. 15682-13, 30482-13, 20910-14. John E. Rogers, for petitioners. Craig Connell, Bernard J. Audet, Jr., Thomas A. Deamus, Frederick Petrino, Mayah Solh-Cade, and Briseyda Villalpando, for respondent in docket Nos. 30586-09, 1052-12, 15682-13, 30482-13, and 20910-14. Elizabeth A. Carlson, for respondent in docket No. 20910-14. 1 Cases of the following petitioners are consolidated herewith: John E.…
2Cases cited106 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Spies v. United StatesSupreme Court of the United States · 1943
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
101 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Christopher Schorse, and Cynthia Palabrica, Intervenor v. CommissionerUnited States Tax Court · 2018
- Colleen Michelle Leith, and Oraine J. Leith, Intervenor v. CommissionerUnited States Tax Court · 2020
- Jane M. Lassek, and Michael E. Smith, Intervenor v. CommissionerUnited States Tax Court · 2019
- John E. Rogers & Frances L. Rogers v. CommissionerUnited States Tax Court · 2019
- John E. Rogers & Frances L. Rogers v. CommissionerUnited States Tax Court · 2020
2 more not listed; retrieve them via the Exa API.