Legal Opinion

Klimenko v. Commissioner

United States Tax Court

Decided August 2, 1993No. Docket No. 8193-91UnpublishedCited by 8 opinions

1Opinion of the Court

NICHOLAS KLIMENKO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Klimenko v. Commissioner

Docket No. 8193-91

United States Tax Court

T.C. Memo 1993-340; 1993 Tax Ct. Memo LEXIS 340; 66 T.C.M. (CCH) 287;

August 2, 1993, Filed

Decision will be entered for petitioner.

For petitioner: Woodford G. Rowland and Richard T. Franceschini.

For respondent: Kathryn K. Vetter.

JACOBS

JACOBS

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge: By notice of deficiency dated February 7, 1991, respondent determined deficiencies in and additions to tax with respect to the Federal income taxes of Nicholas…

2Cases cited14 opinions

  1. Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
  2. Joyce Purcell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
  3. Purcell v. CommissionerUnited States Tax Court · 1986
  4. Bokum v. CommissionerUnited States Tax Court · 1990
  5. Terzian v. CommissionerUnited States Tax Court · 1979

9 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. Washington v. Comm'rUnited States Tax Court · 2003
  2. Ewing v. Comm'rUnited States Tax Court · 2004
  3. Braden v. CommissionerUnited States Tax Court · 2001
  4. Connie A. Washington v. CommissionerUnited States Tax Court · 2003
  5. Ewing v. Comm'rUnited States Tax Court · 2004

3 more not listed; retrieve them via the Exa API.

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