Legal Opinion
Rauch v. Commissioner
United States Tax Court
Decided April 2, 1984No. Docket No. 591-81Unpublished
1Opinion of the Court
DOUGLAS P. RAUCH AND ROSALIE RAUCH, JUDAL CONSTRUCTION CO., INC., DOUGLAS P. RAUCH, (TRANSFEREE), Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rauch v. Commissioner
Docket No. 591-81.
United States Tax Court
T.C. Memo 1984-161; 1984 Tax Ct. Memo LEXIS 509; 47 T.C.M. (CCH) 1398; T.C.M. (RIA) 84161;
April 2, 1984.
John J. O'Toole and Andrew Fradkin, for the petitioners.
Daniel K. O'Brien, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: Respondent determined deficiencies in income tax and additions to tax against petitioners for the following periods and in…
2Cases cited11 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- United States v. International Building Co.Supreme Court of the United States · 1953
- Sidney Kreps v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Kreps v. CommissionerUnited States Tax Court · 1964
- Papineau v. CommissionerUnited States Tax Court · 1957
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