Legal Opinion
Schwab v. Commissioner
United States Tax Court
Decided May 25, 1994No. Docket No. 5297-90UnpublishedCited by 10 opinions
1Opinion of the Court
CHARLES R. SCHWAB AND HELEN O. SCHWAB, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Schwab v. Commissioner
Docket No. 5297-90
United States Tax Court
T.C. Memo 1994-232; 1994 Tax Ct. Memo LEXIS 230; 67 T.C.M. (CCH) 3004;
May 25, 1994, Filed
For petitioners: Alan R. Seher.
For respondent: Allan D. Hill.
DAWSON, WOLFE
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to Special Trial Judge Norman H. Wolfe pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183. 1 The Court agrees with and adopts the opinion of the Special Trial Judge,…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
8 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Whitehouse Hotel Ltd. Partnership v. CommissionerCourt of Appeals for the Fifth Circuit · 2010
- Rolfs v. Comm'rUnited States Tax Court · 2010
- Hughes v. Comm'rUnited States Tax Court · 2009
- Kiva Dunes Conservation, LLC v. Comm'rUnited States Tax Court · 2009
- Evans v. Comm'rUnited States Tax Court · 2010
5 more not listed; retrieve them via the Exa API.