Legal Opinion
Martyr v. Commissioner
United States Tax Court
Decided October 25, 1990No. Docket Nos. 39485-86, 41299-86, 41300-86UnpublishedCited by 2 opinions
1Opinion of the Court
PAUL D. MARTYR AND CRISTA L. MARTYR, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Martyr v. Commissioner
Docket Nos. 39485-86, 41299-86, 41300-86
United States Tax Court
T.C. Memo 1990-558; 1990 Tax Ct. Memo LEXIS 630; 60 T.C.M. (CCH) 1115; T.C.M. (RIA) 90558;
October 25, 1990, Filed
Decisions will be entered under Rule 155.
Dennis R. DiRicco2 and Katherine D. Ray, for the petitioners.
Robert W. Towler, for the respondent.
PARR, Judge.
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined that petitioners in these consolidated cases were liable for the following…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Helvering v. CliffordSupreme Court of the United States · 1940
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Surloff v. CommissionerUnited States Tax Court · 1983
15 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Michael Gatto Philip Gatto, Stephanie Gatto v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1993
- LDL Research & Development II, Ltd. v. CommissionerCourt of Appeals for the Tenth Circuit · 1997