Legal Opinion
Gardner v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 22, 1992No. 90-4141Published
1Opinion of the Court
954 F.2d 836
69 A.F.T.R.2d 92-707, 92-1 USTC P 50,079
Hilary P. GARDNER; Judith C. Gardner; Reed Clark; Audrey
Clark; Dominick A. Cademartori; Jean E. Cademartori;
Ralph G. Kazi; Jean Kazi; Charles H. Falk; Joan Falk;
Arturo Sterling; Lydia Sterling; Daniel Gutman; and
Judith Gutman, Petitioners-Appellants-Cross-Appellees,
Terence J. Horn and Jean Horn, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee-Cross-Appellant.
Nos. 738, 739, 597, 598, 740, 599, 741, 600, 742, 601, 743,
602, 744, 603, 745, 604, 746, 605, 747, 748, 606, 749, 607,
608, 750, 609, 751, 752, 610, 611,…
Also in this document: Per curiam.
2Cases cited20 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Glass v. CommissionerUnited States Tax Court · 1986
- Kenneth P. Kirchman and Budagail S. Kirchman, Leo P. Ayotte and Nancy C. Ayotte v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1989
- Louis Buddy Yosha v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1988
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