Legal Opinion

Kretschmer v. Commissioner

United States Tax Court

Decided May 16, 1989No. Docket Nos. 26365-83; 4111-84; 23664-84; 15788-85; 21191-85; 46852-86Unpublished

1Opinion of the Court

KEITH H. KRETSCHMER AND ADINE W. KRETSCHMER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kretschmer v. Commissioner

Docket Nos. 26365-83; 4111-84; 23664-84; 15788-85; 21191-85; 46852-86

United States Tax Court

T.C. Memo 1989-242; 1989 Tax Ct. Memo LEXIS 242; 57 T.C.M. (CCH) 441; T.C.M. (RIA) 89242;

May 16, 1989; As amended April 2, 1990

Mark Bernsley, for the petitioners.

Gregory A. Roth, for the respondent.

CLAPP

MEMORANDUM FINDINGS OF FACT AND OPINION

CLAPP, Judge: The cases in these consolidated proceedings are the lead cases in the tax shelter group known as Read Only…

2Cases cited28 opinions

  1. Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
  2. Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
  3. Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1985
  4. Rose v. CommissionerUnited States Tax Court · 1987
  5. Rice's Toyota World, Inc. v. CommissionerUnited States Tax Court · 1983

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