Legal Opinion
Estate of Quirk v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided March 25, 1991No. Nos. 90-1129, 90-1183, 90-1185, 90-1186 and 90-1187PublishedCited by 12 opinions
1Opinion of the Court
NATHANIEL R. JONES, Circuit Judge.
In this consolidated appeal, petitioners-appellants Estate of Thomas P. Quirk and Mary Quirk appeal the tax court’s finding of a tax deficiency for the tax years 1974 and 1975. The Commissioner has filed protective appeals against the tax court’s finding of an overpayment to petitioners-appel-lees John P. Lawler, Felix E. Matusky, Michael J. Skelly and Karim A. Abood.
I
The dispute in this ease centers on the tax consequences of Thomas Quirk’s retirement from Quirk, Lawler & Matusky Engineers (“QLM”), an engineering firm organized as a partnership under New…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Swift & Co. v. Hocking Valley Railway Co.Supreme Court of the United States · 1917
- Joyce Purcell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Sally A. Shea v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
9 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Jose Luis Perdomo-Padilla v. John Ashcroft, Attorney GeneralCourt of Appeals for the Ninth Circuit · 2003
- Pearl Saylor v. United StatesCourt of Appeals for the Sixth Circuit · 2003
- Wardle v. Lexington-Fayette Urban County GovernmentCourt of Appeals for the Sixth Circuit · 2002
- Estate of Thomas P. Quirk, Deceased, Gregory J. Quirk, Norman D. Rollins, Co-Administrators, Mary C. Quirk, (90-1129) v. Commissioner of Internal Revenue, John P. Lawler, Eileen F. Lawler, Michael J. Skelly, Georgette T. Skelly, Karim A. Abood, Donna H. Abood, Felix E. Matusky, Florence P. Matusky v. Commissioner of Internal Revenue, (90-1183/1185/1186/1187)Court of Appeals for the Sixth Circuit · 1991
- Isaak v. Trumbull Savings & Loan Co.Court of Appeals for the Sixth Circuit · 1999
7 more not listed; retrieve them via the Exa API.