Legal Opinion

Waranch v. Commissioner

United States Tax Court

Decided October 31, 1989No. Docket No. 21927-87UnpublishedCited by 3 opinions

1Opinion of the Court

STANLEY WARANCH AND CAROL B. WARANCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Waranch v. Commissioner

Docket No. 21927-87

United States Tax Court

T.C. Memo 1989-596; 1989 Tax Ct. Memo LEXIS 599; 58 T.C.M. (CCH) 584; T.C.M. (RIA) 89596;

October 31, 1989

R. Braxton Hill III and Hunter W. Sims, Jr., for the petitioners.

William L. Ringuette, for the respondent.

CLAPP

MEMORANDUM FINDINGS OF FACT AND OPINION

CLAPP, Judge: Respondent determined deficiencies in petitioners' Federal income taxes for the taxable years 1982, 1983, and 1984 in the amounts of $ 9,373, $ 93,180, and $ 75,350,…

2Cases cited17 opinions

  1. Commissioner v. DubersteinSupreme Court of the United States · 1960
  2. Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
  3. Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
  4. Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
  5. Stark v. CommissionerUnited States Tax Court · 1986

12 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. Motors Liquidation Co. Avoidance Action Trust ex rel. Wilmington Trust Co. v. JPMorgan Chase Bank, N.A. (In re Motors Liquidation Co.)United States Bankruptcy Court, S.D. New York · 2017
  2. Bay Point Capital Partners II, LP v. Thomas Switch Holding, LlcCourt of Appeals for the Eleventh Circuit · 2024
  3. Bay Point Capital Partners II, LP v. Thomas Switch Holding, LlcCourt of Appeals for the Eleventh Circuit · 2024

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