Legal Opinion

Kazhukauskas v. Comm'r

United States Tax Court

Decided July 11, 2012No. Docket No. 4657-10UnpublishedCited by 2 opinions

1Opinion of the Court

VITAUTAS KAZHUKAUSKAS AND VILMA KAZHUKAUSKAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kazhukauskas v. Comm'r

Docket No. 4657-10

United States Tax Court

T.C. Memo 2012-191; 2012 Tax Ct. Memo LEXIS 192; 104 T.C.M. (CCH) 31;

July 11, 2012, Filed

Decision will be entered for respondent.

Vitautas Kazhukauskas and Vilma Kazhukauskas, Pro se.

Mindy Y. Chou, Robert D. Heitmeyer, Alexandra E. Nicholaides, and Alissa Vanderkooi (specially recognized), for respondent.

LARO, Judge.

LARO

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge: Petitioners, while residing in Michigan, petitioned the…

2Cases cited31 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  3. Commissioner v. DubersteinSupreme Court of the United States · 1960
  4. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  5. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992

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3Cited by2 opinions

  1. Feinberg v. Comm'rUnited States Tax Court · 2017
  2. Martell v. Comm'rUnited States Tax Court · 2013

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