Legal Opinion
Stanley H. Klarkowski v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided September 13, 1967No. 15750-15753PublishedCited by 8 opinions
1Opinion of the Court
FAIRCHILD, Circuit Judge.
Consolidated proceedings in the tax court involved income tax liability of petitioner-taxpayers Elarkowski and Thomas and their wives, as well as others, for the years 1957 to 1962, inclusive. The tax court decided a number of issues, but only three are contested on this review.
The first issue was referred to in the tax court memorandum decision as “Issue 1. Real Estate Transactions (a) Sale of Lots in Robinhood Ranch Development — Hinsdale, 111.” Messrs. Elarkowski and Thomas and another were interested as joint venturers in Robin Hood Ranch Subdivision. Six lots in…
2Cases cited3 opinions
- Malat v. RiddellSupreme Court of the United States · 1966
- Bankers Pocahontas Coal Co. v. BurnetSupreme Court of the United States · 1932
- Klarkowski v. CommissionerUnited States Tax Court · 1965
3Cited by8 opinions
- Rockwell v. CommissionerUnited States Tax Court · 1972
- Guardian Indus. Corp. v. CommissionerUnited States Tax Court · 1991
- Brenner v. CommissionerUnited States Tax Court · 1974
- Law Office of John H. Eggertsen P.C. v. Comm'rUnited States Tax Court · 2014
- Brenner v. CommissionerUnited States Tax Court · 1974
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