Legal Opinion
Lerch v. Commissioner
United States Tax Court
Decided June 15, 1987No. Docket Nos. 28299-83, 24683-84, 26729-85, 26730-85, 26731-85UnpublishedCited by 2 opinions
1Opinion of the Court
RONALD L. LERCH AND DALENE LERCH, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lerch v. Commissioner
Docket Nos. 28299-83, 24683-84, 26729-85, 26730-85, 26731-85.
United States Tax Court
T.C. Memo 1987-295; 1987 Tax Ct. Memo LEXIS 295; 53 T.C.M. (CCH) 1101; T.C.M. (RIA) 87295;
June 15, 1987.
Merwin D. Grant, for the petitioners.
Reid M. Huey and Elsie Hall, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: In these consolidated cases, respondent determined deficiencies in and additions to petitioners' Federal income tax as follows:
Additions to Tax
2Cases cited60 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Spies v. United StatesSupreme Court of the United States · 1943
- Bixby v. CommissionerUnited States Tax Court · 1972
- Stone v. CommissionerUnited States Tax Court · 1971
55 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Ronald L. Lerch and Dalene Lerch v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1989
- Moacir Santos v. CommissionerUnited States Tax Court · 2019