Legal Opinion
Klaas v. Comm'r
United States Tax Court
Decided April 29, 2009No. Nos. 16774-06, 19803-06UnpublishedCited by 2 opinions
1Opinion of the Court
LARRY D. KLAAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Klaas v. Comm'r
Nos. 16774-06, 19803-06
United States Tax Court
T.C. Memo 2009-90; 2009 Tax Ct. Memo LEXIS 91; 97 T.C.M. (CCH) 1467;
April 29, 2009, Filed
David E. Ross II, for petitioners.
Richard W. Kennedy and Kirk M. Paxson, for respondent.
Goeke, Joseph Robert
JOSEPH ROBERT GOEKE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOEKE, Judge: These consolidated cases are before the Court for determination of the tax consequences of the sale of a recreational vehicle park in 2001. Respondent determined that petitioners Larry D. Klaas…
2Cases cited21 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Freytag v. CommissionerSupreme Court of the United States · 1991
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Rowlee v. CommissionerUnited States Tax Court · 1983
16 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- CNT Investors, LLC v. Comm'rUnited States Tax Court · 2015
- CNT Investors, LLC, Charles C. Carroll, Tax Matters Partner v. CommissionerUnited States Tax Court · 2015