Legal Opinion
German v. Commissioner
United States Tax Court
Decided February 22, 1993No. Docket No. 12711-90UnpublishedCited by 1 opinion
1Opinion of the Court
HARRY GERMAN, JR. AND CAROL GERMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
German v. Commissioner
Docket No. 12711-90
United States Tax Court
T.C. Memo 1993-59; 1993 Tax Ct. Memo LEXIS 60; 65 T.C.M. (CCH) 1931;
February 22, 1993, Filed
Decision will be entered under Rule 155.
For petitioners: John Gigounas and Edward B. Simpson.
For respondent: Elizabeth Groenewegen and Debra K. Estrem.
DAWSON
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was heard by Chief Special Trial Judge Peter J. Panuthos pursuant to the provisions of section 7443A(b)(4) and Rules 180,…
2Cases cited42 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Enoch v. CommissionerUnited States Tax Court · 1972
37 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Isaacs v. Comm'rUnited States Tax Court · 2015