Legal Opinion
Eriksen v. Comm'r
United States Tax Court
Decided July 12, 2012No. Docket Nos. 30768-09, 4527-10, 4900-10, 4902-10UnpublishedCited by 3 opinions
1Opinion of the Court
SCOTT M. ERIKSEN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Eriksen v. Comm'r
Docket Nos. 30768-09, 4527-10, 4900-10, 4902-10
United States Tax Court
T.C. Memo 2012-194; 2012 Tax Ct. Memo LEXIS 194; 104 T.C.M. (CCH) 46;
July 12, 2012, Filed
Appropriate orders and decisions will be entered.
Richard Carl Eriksen, Fred A. Foley, and Michelle Aaron (specially recognized), for petitioners.
Alicia A. Mazurek and Alexandra E. Nicholaides, for respondent.
LARO, Judge.
LARO
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: After the three-year period of limitations on assessment…
2Cases cited32 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Gajewski v. CommissionerUnited States Tax Court · 1976
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
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3Cited by3 opinions
- John Finnegan v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2019
- Dynamo Holdings Limited Partnership, Dynamo, GP, Inc., Tax Matters Partner v. CommissionerUnited States Tax Court · 2018
- Finnegan v. Comm'rUnited States Tax Court · 2016