Legal Opinion

Erfurth v. Commissioner

United States Tax Court

Decided May 5, 1987No. Docket Nos. 10549-81, 10550-81Unpublished

1Opinion of the Court

ROBERT ERFURTH AND JUDITH ERFURTH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; HENRY ERFURTH AND EVELYN ERFURTH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Erfurth v. Commissioner

Docket Nos. 10549-81, 10550-81.

United States Tax Court

T.C. Memo 1987-232; 1987 Tax Ct. Memo LEXIS 232; 53 T.C.M. (CCH) 767; T.C.M. (RIA) 87232;

May 5, 1987.

James F. Campion, for the petitioners.

Judith M. Picken, for the respondent.

PARKER

MEMORANDUM FINDINGS OF FACT AND OPINION

PARKER, Judge: In these consolidated cases, respondent determined deficiencies in and additions to petitioners'…

2Cases cited23 opinions

  1. Malat v. RiddellSupreme Court of the United States · 1966
  2. United States v. Ada Belle Winthrop, Individually and as Under the Will of Guy L. Winthrop, DeceasedCourt of Appeals for the Fifth Circuit · 1969
  3. Burnet v. S. & L. Building Corp.Supreme Court of the United States · 1933
  4. Ehrman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1941
  5. Biedenharn Realty Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1976

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