Legal Opinion
EMANUEL v. COMMISSIONER
United States Tax Court
Decided October 3, 2002No. 10609-00S; No. 13639-01SUnpublished
1Opinion of the Court
ROBERT AND MARTHA EMANUEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
EMANUEL v. COMMISSIONER
No. 10609-00S; No. 13639-01S
United States Tax Court
T.C. Summary Opinion 2002-127; 2002 Tax Ct. Summary LEXIS 127;
October 3, 2002, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Larry C. Fedro and Cara Pavalock (specially recognized), for petitioners.
Timothy Maher, for respondent.
Panuthos, Peter J.
Panuthos, Peter J.
PANUTHOS, Chief Special Trial Judge: These cases were heard pursuant to the provisions of section…
2Cases cited15 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- Fischer v. CommissionerUnited States Tax Court · 1968
- Seed v. CommissionerUnited States Tax Court · 1971
- Jacobs v. CommissionerUnited States Tax Court · 1974
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