Legal Opinion

Myers v. Commissioner

United States Tax Court

Decided October 20, 1986No. Docket Nos. 34863-84, 34874-84UnpublishedCited by 1 opinion

1Opinion of the Court

ANGUS ADAIR MYERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ARDEN E. MYERS and EDITH M. MYERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Myers v. Commissioner

Docket Nos. 34863-84, 34874-84.

United States Tax Court

T.C. Memo 1986-518; 1986 Tax Ct. Memo LEXIS 93; 52 T.C.M. (CCH) 841; T.C.M. (RIA) 86518;

October 20, 1986.

James L. Schwartz,Mark H. Schiff,Paul T. Saharack, and Steven M. Heinz, for the petitioners.

Robert L. Archambault, for the respondent.

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: In these consolidated cases, respondent determined the…

2Cases cited16 opinions

  1. Helvering v. National Grocery Co.Supreme Court of the United States · 1938
  2. Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
  3. Smith v. CommissionerUnited States Tax Court · 1982
  4. Stringer v. CommissionerUnited States Tax Court · 1985
  5. Sicanoff Vegetable Oil Corp. v. CommissionerUnited States Tax Court · 1957

11 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Federal National Mortgage Association v. United StatesCourt of Appeals for the Federal Circuit · 2006

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