Legal Opinion
Rockwell v. Commissioner
United States Tax Court
Decided June 22, 1972No. Docket Nos. 3768-68, 3340-70UnpublishedCited by 85 opinions
1Opinion of the Court
Michael L. Rockwell and Regina Rockwell v. Commissioner.
Rockwell v. Commissioner
Docket Nos. 3768-68, 3340-70.
United States Tax Court
T.C. Memo 1972-133; 1972 Tax Ct. Memo LEXIS 123; 31 T.C.M. (CCH) 596; T.C.M. (RIA) 72133;
June 22, 1972
Maurice H. Dolman, Jerrold L. Kaplan, Gerald I. Neiter, 1901 Avenue of the Stars, Los Angeles, Calif., for the petitioners. Marion Malone, Jonathan Brod, Michael J. Christianson, for the respondent.
ATKINS
Memorandum Findings of Fact and Opinion
ATKINS, Judge: Respondent determined deficiencies in income and self-employment tax against the petitioners as follows:
Year
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Malat v. RiddellSupreme Court of the United States · 1966
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- Thrift v. CommissionerUnited States Tax Court · 1950
3 more not listed; retrieve them via the Exa API.
3Cited by85 opinions
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Milenbach v. CommissionerUnited States Tax Court · 1996
- Estate of Mellinger v. CommissionerUnited States Tax Court · 1999
- Estate of Simplot v. Comm'rUnited States Tax Court · 1999
- Lum v. Comm'rUnited States Tax Court · 2012
80 more not listed; retrieve them via the Exa API.