Legal Opinion
Estate of Reinke v. Commissioner
United States Tax Court
Decided May 4, 1993No. Docket No. 7228-91UnpublishedCited by 17 opinions
1Opinion of the Court
ESTATE OF ERVIN A. REINKE, DECEASED, MARION REINKE, PERSONAL REPRESENTATIVE, AND MARION REINKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Reinke v. Commissioner
Docket No. 7228-91
United States Tax Court
T.C. Memo 1993-197; 1993 Tax Ct. Memo LEXIS 197; 65 T.C.M. (CCH) 2570;
May 4, 1993, Filed
Decision will be entered under Rule 155.
For petitioners: Roland A. Suess.
For respondent: Jay M. Erickson.
TANNENWALD
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge; Respondent determined the following deficiencies in, and additions to, petitioners' Federal income taxes:
Additions To Tax
Y…
2Cases cited19 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Mailman v. CommissionerUnited States Tax Court · 1988
- David E. Heasley and Kathleen Heasley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Schirmer v. CommissionerUnited States Tax Court · 1987
- Borchers v. CommissionerUnited States Tax Court · 1990
14 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- McCoy Enterprises, Inc., & Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1995
- Gallade v. CommissionerUnited States Tax Court · 1996
- Wheeler v. Comm'rUnited States Tax Court · 2014
- Alfred E. Gallade v. CommissionerUnited States Tax Court · 1996
- Ames D. Ray v. CommissionerUnited States Tax Court · 2019
12 more not listed; retrieve them via the Exa API.