Legal Opinion
Ernest Drucker, Patricia Rogers, Philip Cherry and Ruth Cherry, Petitioners v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided August 19, 1983No. 1221, 1222 and 1223, Dockets 83-4004, 83-4005 and 83-4006PublishedCited by 42 opinions
1Opinion of the Court
VAN GRAAFEILAND, Circuit Judge:
An oft-repeated, perhaps apocryphal, story tells of the musician who, when asked the best way to get to Carnegie Hall, replied, “Practice! Practice!” Whether the story is truth or fiction, the fact remains that, for a performing musician, practice is not simply the best way to get to Carnegie Hall, it is the only way. It is the only way to get there, and it is the only way to ensure that, having arrived, one stays there. Ignace Paderewski, the famous pianist, once said:
If I don’t practice for one day, I know it; if I don’t practice for two days, the critics know…
2Cases cited12 opinions
- Sharon v. CommissionerUnited States Tax Court · 1976
- Commissioner v. KowalskiSupreme Court of the United States · 1977
- Baie v. CommissionerUnited States Tax Court · 1980
- Gestrich v. CommissionerUnited States Tax Court · 1980
- Drucker v. CommissionerUnited States Tax Court · 1982
7 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Commissioner v. SolimanSupreme Court of the United States · 1993
- Stanley D. Pomarantz and Linda Burnett Pomarantz v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- David J. And Anne M. Weissman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
- Hamacher v. CommissionerUnited States Tax Court · 1990
- John Meiers and Sally Meiers v. Commissioner of the Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
37 more not listed; retrieve them via the Exa API.