Legal Opinion
Langer v. Commissioner
United States Tax Court
Decided May 30, 1990No. Docket Nos. 23310-87, 6687-88UnpublishedCited by 2 opinions
1Opinion of the Court
HENRY J. LANGER AND PATRICIA LANGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; I CARE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Langer v. Commissioner
Docket Nos. 23310-87, 6687-88
United States Tax Court
T.C. Memo 1990-268; 1990 Tax Ct. Memo LEXIS 287; 59 T.C.M. (CCH) 740; T.C.M. (RIA) 90268;
May 30, 1990, Filed
Decisions will be entered under Rule 155.
Thomas E. Brever, for the petitioners.
Albert B. Kerkhove, for the respondent.
CLAPP, Judge.
CLAPP
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined the following deficiencies in and additions to…
2Cases cited8 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Ferguson v. CommissionerUnited States Tax Court · 1950
- Dahlem Foundation, Inc. v. CommissionerUnited States Tax Court · 1970
- Foy v. CommissionerUnited States Tax Court · 1985
- American Business Service Corp. v. CommissionerUnited States Tax Court · 1989
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Johnson v. CommissionerCourt of Appeals for the First Circuit · 1993
- Peter A. Johnson and Claire P. Lyon v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1993