Legal Opinion
Borchert v. Commissioner
United States Tax Court
Decided July 7, 1982No. Docket No. 5370-78UnpublishedCited by 2 opinions
1Opinion of the Court
RALPH BORCHERT AND MARTHA BORCHERT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Borchert v. Commissioner
Docket No. 5370-78.
United States Tax Court
T.C. Memo 1982-379; 1982 Tax Ct. Memo LEXIS 364; 44 T.C.M. (CCH) 376; T.C.M. (RIA) 82379;
July 7, 1982.
Gloria T. Svanas, for the petitioners.
Cynthia J. Olson, for the respondent.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DRENNEN, Judge: This case was assigned to and heard by Special Trial Judge John J. Pajak pursuant to the provisions of section 7456(c) of the Internal Revenue Code of 1954, 1 and Rule 180. 2 The Court agrees with…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Markosian v. CommissionerUnited States Tax Court · 1980
- Vercio v. CommissionerUnited States Tax Court · 1980
- Wesenberg v. CommissionerUnited States Tax Court · 1978
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Hillman Family Estate v. CommissionerUnited States Tax Court · 1982
- Sundheim v. CommissionerUnited States Tax Court · 1982