Legal Opinion
Gierek v. Commissioner
United States Tax Court
Decided December 30, 1993No. Docket No. 16481-92Unpublished
1Opinion of the Court
DANIEL M. GIEREK AND JEANNETTE I. GIEREK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gierek v. Commissioner
Docket No. 16481-92
United States Tax Court
T.C. Memo 1993-642; 1993 Tax Ct. Memo LEXIS 660; 66 T.C.M. (CCH) 1866;
December 30, 1993, Filed
For petitioners: Philip M. Kiss.
For respondent: Karen P. Wright.
GOLDBERG
GOLDBERG
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1
Respondent determined deficiencies in petitioners' Federal income taxes for taxable years 1988 and 1989 in…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
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- United States v. BoyleSupreme Court of the United States · 1985
- Community for Creative Non-Violence v. ReidSupreme Court of the United States · 1989
- Radio City Music Hall Corp. v. United StatesCourt of Appeals for the Second Circuit · 1943
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