Legal Opinion
GRIGORACI v. COMMISSIONER
United States Tax Court
Decided August 12, 2002No. 7628-00; No. 7890-00; No. 9573-00UnpublishedCited by 5 opinions
1Opinion of the Court
VICTOR GRIGORACI AND JUDITH A. GRIGORACI, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
GRIGORACI v. COMMISSIONER
No. 7628-00; No. 7890-00; No. 9573-00
United States Tax Court
T.C. Memo 2002-202; 2002 Tax Ct. Memo LEXIS 207; 84 T.C.M. (CCH) 186;
August 12, 2002, Filed
Decision will be entered for petitioners on individual tax issues. Order of dismissal will be entered with respect to partnership return issues.
Charles W. Wright (an officer of the tax matters partner), for petitioners in docket Nos. 7890-00 and 9573-00.
Mary Ann Waters and T. Keith Fogg, for respondent.
Laro,…
2Cases cited18 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Higgins v. SmithSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- Maxwell v. CommissionerUnited States Tax Court · 1986
13 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Alpha I, L.P. ex rel. Sands v. United StatesUnited States Court of Federal Claims · 2009
- Alpha I, L.P. Ex Rel. Sands v. United StatesCourt of Appeals for the Federal Circuit · 2012
- Russian Recovery Fund Ltd. v. United StatesUnited States Court of Federal Claims · 2008
- Dynamo Holdings Limited Partnership, Dynamo, GP, Inc., Tax Matters Partner v. CommissionerUnited States Tax Court · 2018
- King v. Comptroller of the TreasuryCourt of Appeals of Maryland · 2012