Legal Opinion
Melnik v. Comm'r
United States Tax Court
Decided February 15, 2006No. Nos. 13392-01, 13395-01Unpublished
1Opinion of the Court
ZALMAN MELNIK AND LEA MELNIK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent MOSHE M. MELNIK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Melnik v. Comm'r
Nos. 13392-01, 13395-01
United States Tax Court
T.C. Memo 2006-25; 2006 Tax Ct. Memo LEXIS 23; 91 T.C.M. (CCH) 741;
February 15, 2006, Filed
George W. Connelly, Jr., and Lawrence Sherlock, for petitioners.
W. Lance Stodghill, for respondent.
Marvel, L. Paige
Paige L. Marvel
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: In these consolidated cases, respondent determined the following deficiencies and penalties in…
2Cases cited37 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gregory v. HelveringSupreme Court of the United States · 1935
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
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