Legal Opinion
Human Engineering Institute v. Commissioner
United States Tax Court
Decided April 13, 1978No. Docket Nos. 528-68, 529-68UnpublishedCited by 1 opinion
1Opinion of the Court
HUMAN ENGINEERING INSTITUTE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
JOSEPH S. KOPAS and MARY E. KOPAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Human Engineering Institute v. Commissioner
Docket Nos. 528-68, 529-68.
United States Tax Court
T.C. Memo 1978-145; 1978 Tax Ct. Memo LEXIS 373; 37 T.C.M. (CCH) 619; T.C.M. (RIA) 780145;
April 13, 1978, Filed
Joseph S. Kopas and Mary E. Kopas (officers), for the petitioner in docket No. 528-68 and pro se in docket No. 529-68.
Buckley D. Sowards, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWAL…
2Cases cited49 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. TaylorSupreme Court of the United States · 1935
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
44 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Human Engineering Institute v. Commissioner of Internal Revenue, Joseph S. Kopas and Mary E. Kopas v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1980