Legal Opinion
Noonan v. Commissioner
United States Tax Court
Decided September 17, 1986No. Docket Nos. 16879-83, 31318-84, 34490-84, 126-85, 6123-85, 8339-85, 10859-85, 12358-85, 13473-85, 15725-85, 18606-85, 24858-85, 35031-85, 4957-86, 8227-86UnpublishedCited by 9 opinions
1Opinion of the Court
DONAL C. NOONAN and RUTH H. NOONAN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Noonan v. Commissioner
Docket Nos. 16879-83, 31318-84, 34490-84, 126-85, 6123-85, 8339-85, 10859-85, 12358-85, 13473-85, 15725-85, 18606-85, 24858-85, 35031-85, 4957-86, 8227-86.
United States Tax Court
T.C. Memo 1986-449; 1986 Tax Ct. Memo LEXIS 158; 52 T.C.M. (CCH) 534; T.C.M. (RIA) 86449;
September 17, 1986.
Martin N. Gelfand and William M. Weintraub, for the petitioners.
Martin D. Cohen and William H. Quealy, Jr., for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge:…
2Cases cited34 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Dreicer v. CommissionerUnited States Tax Court · 1982
- United States v. CartwrightSupreme Court of the United States · 1973
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
29 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Todd v. CommissionerUnited States Tax Court · 1987
- John B. Gainer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
- Donald Merino Rosemarie Merino v. Commissioner of Internal Revenue, DefendentsCourt of Appeals for the Third Circuit · 1999
- Brand v. CommissionerUnited States Tax Court · 1988
- Aleamoni v. Comm'rUnited States Tax Court · 2016
4 more not listed; retrieve them via the Exa API.