Legal Opinion
Rosemary S. Kovacs v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided June 9, 1994No. 93-1637UnpublishedCited by 3 opinions
1Opinion of the Court
25 F.3d 1048
74 A.F.T.R.2d 94-5001
NOTICE: Sixth Circuit Rule 24(c) states that citation of unpublished dispositions is disfavored except for establishing res judicata, estoppel, or the law of the case and requires service of copies of cited unpublished dispositions of the Sixth Circuit.
Rosemary S. KOVACS, et al., Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 93-1637.
United States Court of Appeals, Sixth Circuit.
June 9, 1994.
Before: NORRIS and DAUGHTREY, Circuit Judges, and GILMORE, Senior District Court Judge.*
2Cases cited3 opinions
- Matthew M. Devich and Irma M. Devich v. United StatesCourt of Appeals for the Tenth Circuit · 1994
- Aames v. CommissionerUnited States Tax Court · 1990
- Riddle v. CommissionerUnited States Board of Tax Appeals · 1933
3Cited by3 opinions
- Rozpad v. CommissionerCourt of Appeals for the First Circuit · 1998
- Brabson v. United StatesDistrict Court, D. Colorado · 1994
- Orillion v. CrawfordLouisiana Court of Appeal · 2006