Legal Opinion
Fargo v. Comm'r
United States Tax Court
Decided January 16, 2004No. 9492-02LUnpublishedCited by 55 opinions
1Opinion of the Court
CHARLES G. AND ELIZABETH A. FARGO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fargo v. Comm'r
No. 9492-02L
United States Tax Court
T.C. Memo 2004-13; 2004 Tax Ct. Memo LEXIS 13; 87 T.C.M. (CCH) 815;
January 16, 2004, Filed
Decision will be entered for respondent.
Dennis N. Brager, for petitioners.
Linette B. Angelastro, for respondent.
Holmes, Mark V.
Holmes
MEMORANDUM OPINION
HOLMES, Judge: The petitioners, Charles and Elizabeth Fargo, bought two tax shelters 20 years ago. When respondent disallowed their losses and sent them a notice of deficiency in 2000, time and the compounding of…
2Cases cited7 opinions
- Woodral v. CommissionerUnited States Tax Court · 1999
- Davis v. CommissionerUnited States Tax Court · 2000
- In Re Billie Vester Rasbury, Debtor. Billie Vester Rasbury Bill's Forestry Service, Inc. v. Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1994
- Katz v. CommissionerCourt of Appeals for the Tenth Circuit · 2003
- Katz v. CommissionerUnited States Tax Court · 2001
2 more not listed; retrieve them via the Exa API.
3Cited by55 opinions
- Charles G. Fargo Elizabeth A. Fargo v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2006
- Thompson v. CommissionerUnited States Tax Court · 2013
- Wadleigh v. CommissionerUnited States Tax Court · 2010
- Johnson v. CommissionerUnited States Tax Court · 2011
- Lipson v. Comm'rUnited States Tax Court · 2012
50 more not listed; retrieve them via the Exa API.