Legal Opinion
Michaels v. Commissioner
United States Tax Court
Decided June 29, 1995No. Docket No. 45700-86UnpublishedCited by 1 opinion
1Opinion of the Court
JOSEPH M. MICHAELS AND VICKI R. MICHAELS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Michaels v. Commissioner
Docket No. 45700-86
United States Tax Court
T.C. Memo 1995-294; 1995 Tax Ct. Memo LEXIS 300; 69 T.C.M. (CCH) 3056;
June 29, 1995, Filed
An appropriate order will be issued, and decision will be entered for respondent in the reduced amount for 1976 and for petitioners in the agreed over-payment amounts for 1979 and 1980.
Carleen L. Schreder and Michael von Mandel, for petitioners.
Joseph T. Ferrick, for respondent.
FAY
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge:…
2Cases cited23 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gregory v. HelveringSupreme Court of the United States · 1935
- Freytag v. CommissionerSupreme Court of the United States · 1991
- Freytag v. CommissionerUnited States Tax Court · 1987
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
18 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Joseph M. Michaels and Vicki R. Michaels v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1998