Legal Opinion
Berger v. Commissioner
United States Tax Court
Decided February 22, 1996No. Docket Nos. 2464-93, 3130-93, 3133-93UnpublishedCited by 16 opinions
1Opinion of the Court
ALICE BERGER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Berger v. Commissioner
Docket Nos. 2464-93, 3130-93, 3133-93.
United States Tax Court
T.C. Memo 1996-76; 1996 Tax Ct. Memo LEXIS 71; 71 T.C.M. (CCH) 2160; T.C.M. (RIA) 96076;
February 22, 1996, Filed
Decisions will be entered under Rule 155.
Richard C. Antonelli, for petitioner in docket No. 2464-93.
John M. McNally, for petitioners in docket Nos. 3130-93 and 3133-93.
William F. Halley and Caroline Ades-Pierri, for respondent.
BEGHE, Judge
BEGHE
MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, Judge: Respondent determined…
2Cases cited125 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Fed. Sec. L. Rep. P 94,768 Phil A. Street and Clyde H. Street v. J.C. Bradford & CompanyCourt of Appeals for the Sixth Circuit · 1990
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Lucas v. EarlSupreme Court of the United States · 1930
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
120 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Williams v. CommissionerUnited States Tax Court · 2000
- Keith v. CommissionerUnited States Tax Court · 2000
- King v. Comm'rUnited States Tax Court · 2003
- George v. CommissionerUnited States Tax Court · 2012
- Allen L. Davis v. Commissioner of IRSCourt of Appeals for the Eleventh Circuit · 2013
11 more not listed; retrieve them via the Exa API.