Legal Opinion
Gabriel v. Commissioner
United States Tax Court
Decided October 20, 2000No. 25660-95UnpublishedCited by 1 opinion
1Opinion of the Court
RONALD J. AND LINDA GABRIEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gabriel v. Commissioner
No. 25660-95
United States Tax Court
T.C. Memo 2000-328; 2000 Tax Ct. Memo LEXIS 384; 80 T.C.M. (CCH) 568; T.C.M. (RIA) 54093;
October 20, 2000, Filed
An appropriate order and decision will be entered.
Arthur I. Fixler, for petitioners.
Carmino J. Santaniello, for respondent.
Goldberg, Stanley J.
GOLDBERG
MEMORANDUM OPINION
GOLDBERG, SPECIAL TRIAL JUDGE: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. This matter is before the Court on…
2Cases cited25 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- United States v. MitchellSupreme Court of the United States · 1971
- Jacklin v. CommissionerUnited States Tax Court · 1982
20 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Wheeler v. United StatesDistrict Court, D. Massachusetts · 2005