Legal Opinion
Kumpel v. Comm'r
United States Tax Court
Decided September 10, 2003No. 14339-01UnpublishedCited by 10 opinions
1Opinion of the Court
FREDERICK C. KUMPEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kumpel v. Comm'r
No. 14339-01
United States Tax Court
T.C. Memo 2003-265; 2003 Tax Ct. Memo LEXIS 265; 86 T.C.M. (CCH) 358;
September 10, 2003, Filed
Decision will be entered for respondent.
Frederick C. Kumpel, pro se.
Milton B. Blouke, for respondent.
Cohen, Mary Ann
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: The petition in this case was filed in response to a Notice of Determination Concerning Worker Classification Under Section 7436 regarding petitioner's liabilities pursuant to the Federal Insurance…
2Cases cited9 opinions
- Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
- United States v. BoyleSupreme Court of the United States · 1985
- Charlotte's Office Boutique, Inc. v. Comm'rUnited States Tax Court · 2003
- Michael D. Weber Barbara L. Weber v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1995
- Weber v. CommissionerUnited States Tax Court · 1994
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- TFT Galveston Portfolio, Ltd. Ex Rel. TFT 2, Ltd. v. CommissionerUnited States Tax Court · 2015
- Feaster v. Comm'rUnited States Tax Court · 2010
- Atig Rahman v. CommissionerUnited States Tax Court · 2014
- Franklin v. Comm'rUnited States Tax Court · 2013
- Humphrey v. Comm'rUnited States Tax Court · 2006
5 more not listed; retrieve them via the Exa API.