Legal Opinion
Michot v. Commissioner
United States Tax Court
Decided March 16, 1982No. Docket Nos. 10474-79, 2257-80UnpublishedCited by 2 opinions
1Opinion of the Court
LOUIS J. and PATRICIA A. MICHOT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Michot v. Commissioner
Docket Nos. 10474-79, 2257-80.
United States Tax Court
T.C. Memo 1982-128; 1982 Tax Ct. Memo LEXIS 620; 43 T.C.M. (CCH) 792; T.C.M. (RIA) 82128;
March 16, 1982.
F. Kelleher Riess,William T. Steen, and James Parkerson Roy, for the petitioners in docket No. 10474-79.
F. Kelleher Riess, for the petitioners in docket No. 2257-80.
Deborah R. Jaffe, for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: Respondent determined the following deficiencies in petitioners' Federal…
2Cases cited21 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Hort v. CommissionerSupreme Court of the United States · 1941
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- Commissioner of Internal Revenue v. José FerrerCourt of Appeals for the Second Circuit · 1962
16 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Foy v. CommissionerUnited States Tax Court · 1985
- Foy v. CommissionerUnited States Tax Court · 1985