Legal Opinion
Erhard v. Commissioner
United States Tax Court
Decided July 1, 1991No. Docket Nos. 39473-85, 46712-86, 39532-87, 137-88UnpublishedCited by 2 opinions
1Opinion of the Court
WERNER H. ERHARD and ELLEN V. ERHARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Erhard v. Commissioner
Docket Nos. 39473-85, 46712-86, 39532-87, 137-88
United States Tax Court
T.C. Memo 1991-290; 1991 Tax Ct. Memo LEXIS 336; 62 T.C.M. (CCH) 1; T.C.M. (RIA) 91290;
July 1, 1991, Filed
Decision will be entered under Rule 155.
Michael I. Saltzman, Barbara T. Kaplan, and Robert F. Hermann, for the petitioner.
Carmen M. Baerga, Craig Connell, Mildred M. Moon, and Ray A. Kahn, for the respondent.
Scott, Judge. Gussis, Special Trial Judge.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
These…
2Cases cited18 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Knetsch v. United StatesSupreme Court of the United States · 1960
13 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Werner H. Erhard v. Commissioner Internal Revenue Service, (Three Cases)Court of Appeals for the Ninth Circuit · 1995
- Harding v. United StatesUnited States Court of Claims · 1953