Legal Opinion
Garcia v. Commissioner
United States Tax Court
Decided July 3, 1984No. Docket Nos. 11696-78, 11697-78, 11698-78, 11699-78, 11700-78, 11701-78, 11815-80, 12046-80, 12187-80, 12188-80, 12189-80, 12190-80, 12407-80UnpublishedCited by 2 opinions
1Opinion of the Court
JOSEPH A. GARCIA, A MINOR BY HIS NEXT FRIEND, HIS FATHER, DENNIS GARCIA et al., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Garcia v. Commissioner
Docket Nos. 11696-78, 11697-78, 11698-78, 11699-78, 11700-78, 11701-78, 11815-80, 12046-80, 12187-80, 12188-80, 12189-80, 12190-80, 12407-80.
United States Tax Court
T.C. Memo 1984-340; 1984 Tax Ct. Memo LEXIS 335; 48 T.C.M. (CCH) 425; T.C.M. (RIA) 840340;
July 3, 1984.
Michael J. Abramovitz, for the petitioners.
William P. Hardeman, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: Respondent…
2Cases cited18 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Stone v. CommissionerUnited States Tax Court · 1971
- Gajewski v. CommissionerUnited States Tax Court · 1976
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
13 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Tifd Iii-E, Inc. v. United StatesCourt of Appeals for the Second Circuit · 2012
- Cruz v. CommissionerUnited States Tax Court · 1990