Legal Opinion
Delpit v. Commissioner
United States Tax Court
Decided April 2, 1991No. Docket Nos. 6379-87, 6388-87UnpublishedCited by 1 opinion
1Opinion of the Court
LARRY D. DELPIT AND DOROTHY D. DELPIT, TRANSFEREES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Delpit v. Commissioner
Docket Nos. 6379-87, 6388-87
United States Tax Court
T.C. Memo 1991-147; 1991 Tax Ct. Memo LEXIS 166; 61 T.C.M. (CCH) 2303; T.C.M. (RIA) 91147;
April 2, 1991, Filed
Decisions will be entered under Rule 155.
Jerry W. Carlton and John F. Daum, for the petitioners.
John Kent and Marlene Kristovich, for the respondent.
PARR, Judge.
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined that petitioners are liable as transferees under section 69011 for Kern Trading…
2Cases cited13 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Commissioner v. SternSupreme Court of the United States · 1958
- Minnesota Tea Co. v. HelveringSupreme Court of the United States · 1938
- Leach v. CommissionerUnited States Tax Court · 1953
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Larry D. Delpit Dorothy D. Delpit v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1994