Legal Opinion
Gabelman v. Commissioner
United States Tax Court
Decided December 15, 1993No. Docket Nos. 25195-91, 25325-91, 25332-91UnpublishedCited by 2 opinions
1Opinion of the Court
JOHN A. GABELMAN AND CYNDI GABELMAN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gabelman v. Commissioner
Docket Nos. 25195-91, 25325-91, 25332-91
United States Tax Court
T.C. Memo 1993-592; 1993 Tax Ct. Memo LEXIS 608; 66 T.C.M. (CCH) 1581;
December 15, 1993, Filed
Decision will be entered under Rule 155.
For petitioners: Jerry O. Allen and Gordon F. Litt.
For respondent: Terry Serena.
SCOTT
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined deficiencies in petitioners' income tax and additions to tax for the calendar years 1986, 1987, and 1988 in…
2Cases cited12 opinions
- United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
- Crocker v. CommissionerUnited States Tax Court · 1989
- Estate of Baumgardner v. CommissionerUnited States Tax Court · 1985
- Arthur C. Ewing A/K/A A. Clifford Ewing Maxine H. Ewing v. United StatesCourt of Appeals for the Fourth Circuit · 1990
- United States v. Paul M. PhillipsCourt of Appeals for the Eleventh Circuit · 1988
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Crosby v. United StatesDistrict Court, D. Vermont · 1995
- Crosby v. United StatesDistrict Court, D. Vermont · 1995