Legal Opinion
Boomershine v. Commissioner
United States Tax Court
Decided August 5, 1987No. Docket Nos. 7844-84; 7845-84UnpublishedCited by 6 opinions
1Opinion of the Court
LEON E. AND MARY M. BOOMERSHINE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; LMB ENTERPRISES, Inc., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Boomershine v. Commissioner
Docket Nos. 7844-84; 7845-84.
United States Tax Court
T.C. Memo 1987-384; 1987 Tax Ct. Memo LEXIS 382; 54 T.C.M. (CCH) 43; T.C.M. (RIA) 87384;
August 5, 1987.
N. Franklyn Casey and Robert E. Jones, for the petitioners.
Juandell D. Glass, for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: These related cases were consolidated for purposes of trial, briefing, and opinion. In…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Griffiths v. CommissionerSupreme Court of the United States · 1939
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Evans v. Comm'rUnited States Tax Court · 2014
- Goulding v. CommissionerUnited States Tax Court · 1988
- Hopkins v. Comm'rUnited States Tax Court · 2005
- Schlafer v. CommissionerUnited States Tax Court · 1990
- Stasewich v. CommissionerUnited States Tax Court · 1996
1 more not listed; retrieve them via the Exa API.