Legal Opinion
Lincir v. Commissioner
United States Tax Court
Decided March 29, 1999No. 22934-89UnpublishedCited by 1 opinion
1Opinion of the Court
TOM I. LINCIR AND DIANE C. LINCIR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lincir v. Commissioner
No. 22934-89
United States Tax Court
T.C. Memo 1999-98; 1999 Tax Ct. Memo LEXIS 115; 77 T.C.M. (CCH) 1614; T.C.M. (RIA) 99098;
March 29, 1999, Filed
Decision will be entered under Rule 155.
Michael D. Savage and Louis Samuel, for petitioners.
Wilton A. Baker and Kim A. Palmerino, for respondent.
PANUTHOS, CHIEF SPECIAL TRIAL JUDGE.
PANUTHOS
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, JUDGE: This case was assigned to Chief Special Trial Judge Peter J. Panuthos pursuant to the…
2Cases cited7 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Zmuda v. CommissionerUnited States Tax Court · 1982
- David G. Collins Pamela Collins Bernie Gates Maureen Gates Anne Hamsley and David Dister v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- United States v. Tom I. LincirDistrict Court, C.D. California · 2021