Legal Opinion
Gold Emporium, Inc., Michael J. Malicki and Kathleen Malicki v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided November 5, 1990No. 89-2451PublishedCited by 30 opinions
1Opinion of the Court
BAUER, Chief Judge.
Petitioners Gold Emporium, Inc. (“Gold Emporium”), Michael J. Malieki (“taxpayer” or “Malieki”) and Kathleen Malieki (referred to together with Michael Malieki as “the Malickis”) appeal the United States Tax Court’s decision upholding, in part, the Commissioner of Internal Revenue’s (“Commissioner”) tax deficiency assessment against them for unreported income during the tax years 1980 and 1981. Petitioners seek review only of the Tax Court’s finding that Gold Emporium received unreported income from Avon Metal Services, Ltd. (“Avon” or “Avon Metal”) in 1980 in the amount of…
2Cases cited13 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- United States v. JanisSupreme Court of the United States · 1976
- Orris C. Ruth v. United StatesCourt of Appeals for the Seventh Circuit · 1987
8 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Nelson M. Blohm and Joann M. Blohm v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993
- James A. Pittman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
- Cole v. CommissionerCourt of Appeals for the Seventh Circuit · 2011
- Estate of Robert G. Kluener, Donald E. Hathaway, Co-Executor, Charlotte J. Kluener v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1998
- Cabintaxi Corporation, Formerly Known as Automated Transit, Incorporated, and Robert Edler, "Tax Matters Person," v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1995
25 more not listed; retrieve them via the Exa API.