Legal Opinion
Daniel R. Wolpaw Theresa M. Wolpaw v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 17, 1995No. 93-2175PublishedCited by 19 opinions
1Opinion of the Court
BOYCE F. MARTIN, Jr., Circuit Judge.
Daniel and Theresa Wolpaw appeal a Tax Court decision requiring them to include in gross income the value of tuition waivers for Theresa Wolpaw’s medical school education at Case Western Reserve University. 66 T.C.M. (CCH) ¶ 49,164(M) (No.1993-322). The Tax Court reached its decision by interpreting Section 1853(f)(3)(A) of the Tax Reform Act of 1986, Pub.L. No. 99-514, 100 Stat. 2085, 2872 (Oct. 22,1986) (codified at 26 U.S.C. § 117 (note) (1988)). Section 1853(f)(3) allows a taxpayer to exclude the value of a tuition waiver for graduate-level study if…
2Cases cited16 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- Immigration & Naturalization Service v. Cardoza-FonsecaSupreme Court of the United States · 1987
- Thomas Jefferson University v. ShalalaSupreme Court of the United States · 1994
- Martin v. Occupational Safety & Health Review CommissionSupreme Court of the United States · 1991
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3Cited by19 opinions
- Totemoff v. StateAlaska Supreme Court · 1995
- Exacto Spring Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1999
- Hospital Corporation of America & Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2004
- Estate of Bessie I. Mueller, Deceased John S. Mueller, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1998
- Intermet Corporation & Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2000
14 more not listed; retrieve them via the Exa API.