Legal Opinion
Kurtz v. Commissioner
United States Tax Court
Decided August 12, 1985No. Docket Nos. 10985-82, 11086-82UnpublishedCited by 1 opinion
1Opinion of the Court
JAMES B. KURTZ AND KATHARINE C. KURTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; W. C. KURTZ, JR., AND ALMAE MAE KURTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kurtz v. Commissioner
Docket Nos. 10985-82, 11086-82.
United States Tax Court
T.C. Memo 1985-410; 1985 Tax Ct. Memo LEXIS 222; 50 T.C.M. (CCH) 695; T.C.M. (RIA) 85410;
August 12, 1985.
William S. Huff,Charles A. Ramunno, and Bruce N. Lemons, for the petitioners. *
Theodore J. Kletnick and William F. Garrow, for the respondent.
WHITAKER
MEMORANDUM FINDINGS OF FACT AND OPINION
WHITAKER, Judge: In docket No.…
2Cases cited21 opinions
- McWilliams v. CommissionerSupreme Court of the United States · 1947
- Leist v. SimplotCourt of Appeals for the Second Circuit · 1980
- Fox v. CommissionerUnited States Tax Court · 1984
- Smith v. CommissionerUnited States Tax Court · 1982
- Miller v. CommissionerUnited States Tax Court · 1985
16 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Gilbert R. Miller and Rita Miller v. Commissioner of Internal Revenue, James B. Kurtz and Katherine Kurtz v. Commissioner of Internal Revenue, W.C. Kurtz, Jr. And Alma Mae Kurtz v. Commissioner of Internal Revenue, Dorchester Partners, Edward O. Thorp and Vivian S. Thorp I.C. Hemmings Chicago Board of Trade and Chicago Mercantile Exchange, Amici CuriaeCourt of Appeals for the Tenth Circuit · 1988