Legal Opinion
Michael v. Frierdich and Connie J. Frierdich v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided February 12, 1991No. 89-3794PublishedCited by 32 opinions
1Opinion of the Court
MANION, Circuit Judge.
Petitioner-appellant Michael V. Frierdich and his wife Connie (“Frierdich”) petitioned the United States Tax Court for a redeter-mination of a federal income tax deficiency assessed against them by the Internal Revenue Service (“IRS”). The IRS claimed unpaid taxes on $100,000 that Frierdich should have included in his taxable gross income for the year 1980. Frierdich (an attorney) insists that the $100,000 in question was a loan from a client who had also hired him to handle the estate of her recently deceased husband. The IRS claimed that the $100,000 was actually an…
2Cases cited21 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- United States v. LaSalle National BankSupreme Court of the United States · 1978
16 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- United States v. William BeaversCourt of Appeals for the Seventh Circuit · 2014
- Bobby E. Welch and Kathleen Newman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
- Nick Kikalos and Helen Kikalos v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2006
- Anthony Ranciato and Lucille Ranciato v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1995
- Frederick Todd, II v. CIRCourt of Appeals for the Fifth Circuit · 2012
27 more not listed; retrieve them via the Exa API.