Legal Opinion
Cavaretta v. Comm'r
United States Tax Court
Decided January 5, 2010No. 24823-07UnpublishedCited by 3 opinions
1Opinion of the Court
PETER D. AND KAREN M. CAVARETTA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cavaretta v. Comm'r
No. 24823-07
United States Tax Court
T.C. Memo 2010-4; 2010 Tax Ct. Memo LEXIS 5; 99 T.C.M. (CCH) 1028;
January 5, 2010, Filed
Jeffrey A. Human, for petitioners.
Kevin M. Murphy, for respondent.
Holmes, Mark V.
MARK V. HOLMES
MEMORANDUM OPINION
HOLMES, Judge: While working for her husband's dentistry practice, Karen Cavaretta billed insurance companies for work he hadn't done. After she pled guilty to fraud charges, he repaid the money and deducted the repayments as business expenses. The…
2Cases cited11 opinions
- Lohrke v. CommissionerUnited States Tax Court · 1967
- Helvering v. JanneySupreme Court of the United States · 1940
- William E. Bailey v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1985
- Old Town Corp. v. CommissionerUnited States Tax Court · 1962
- Jon T. Stephens and Susanne Stephens v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1990
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Martin W. Washburn, Jr. v. CommissionerUnited States Tax Court · 2018
- Randy McRae & Shelby McRae v. CommissionerUnited States Tax Court · 2019
- Randy McRae & Shelby McRae v. CommissionerUnited States Tax Court · 2019