Legal Opinion
Mailman v. Commissioner
United States Tax Court
Decided February 28, 1989No. Docket No. 45238-86UnpublishedCited by 1 opinion
1Opinion of the Court
NORTON W. and VIRGINIA A. MAILMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Mailman v. Commissioner
Docket No. 45238-86.
United States Tax Court
T.C. Memo 1989-88; 1989 Tax Ct. Memo LEXIS 77; 56 T.C.M. (CCH) 1380; T.C.M. (RIA) 89088;
February 28, 1989.
Richard S. Kestenbaum and Bernard S. Mark, for the petitioners.
Victoria Wilson Fernandez and Rose E. Gole, for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: This case was assigned to Special Trial Judge Carleton D. Powell pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986 and…
2Cases cited15 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- United States v. CartwrightSupreme Court of the United States · 1973
- In the Matter of Multiponics, Incorporated, Bankrupt. MacHinery Rental, Inc. And Carl Biehl v. William W. Herpel, TrusteeCourt of Appeals for the Fifth Circuit · 1980
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
10 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Provitola v. CommissionerUnited States Tax Court · 1990