Legal Opinion
Van Roekel v. Commissioner
United States Tax Court
Decided February 23, 1989No. Docket No. 31448-86UnpublishedCited by 6 opinions
1Opinion of the Court
CARL W. VAN ROEKEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Van Roekel v. Commissioner
Docket No. 31448-86.
United States Tax Court
T.C. Memo 1989-74; 1989 Tax Ct. Memo LEXIS 74; 56 T.C.M. (CCH) 1297; T.C.M. (RIA) 89074;
February 23, 1989; As amended February 28, 1989
Robert D. Howard and Kenneth A. Lapatine, for the petitioner.
Michael D. Wilder, Roland Barral, and Gina A. Makoujy, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency in petitioner's Federal income tax for 1982, additions to tax, and additional interest as…
2Cases cited24 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1985
- Grodt & McKay Realty, Inc. v. CommissionerUnited States Tax Court · 1981
19 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Bergford v. CommissionerCourt of Appeals for the Ninth Circuit · 1993
- Whitmire v. CommissionerUnited States Tax Court · 1997
- Gerald W. Bergford v. Commissioner, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1993
- Epsten v. CommissionerUnited States Tax Court · 1991
- Robert L. Whitmire v. CommissionerUnited States Tax Court · 1997
1 more not listed; retrieve them via the Exa API.