Legal Opinion
Scherping v. Commissioner
United States Tax Court
Decided December 27, 1989No. Docket Nos. 31030-86; 31051-86UnpublishedCited by 2 opinions
1Opinion of the Court
LOREN SCHERPING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; LAVERNE SCHERPING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Scherping v. Commissioner
Docket Nos. 31030-86; 31051-86
United States Tax Court
T.C. Memo 1989-678; 1989 Tax Ct. Memo LEXIS 678; 58 T.C.M. (CCH) 1046; T.C.M. (RIA) 89678;
December 27, 1989
John R. Koch, for the petitioners.
John C. Schmittdiel, for the respondent.
COLVIN
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: The issue for decision is whether the purported corporate purchaser of petitioners' farm assets should be recognized as a…
2Cases cited18 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Higgins v. SmithSupreme Court of the United States · 1940
13 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Petition of NoskeSupreme Court of Minnesota · 1991
- United States v. Lavern ScherpingCourt of Appeals for the Eighth Circuit · 1999