MINNEMAN v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 229 ( 2001 )


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Document Info

Docket Number: No. 13558-99S

Citation Numbers: 2001 T.C. Summary Opinion 122, 2001 Tax Ct. Summary LEXIS 229

Judges: "Armen, Robert N."

Filed Date: 8/7/2001

Precedential Status: Non-Precedential

Modified Date: 11/20/2020

Authorities (21)

Halle v. Commissioner , 7 T.C. 245 ( 1946 )

Cohan v. Commissioner of Internal Revenue , 39 F.2d 540 ( 1930 )

Halle v. Commissioner of Internal Revenue , 175 F.2d 500 ( 1949 )

Samuel Pollack and Annie Pollack v. Commissioner of ... , 392 F.2d 409 ( 1968 )

United States v. Ann E. Lattimore , 353 F.2d 379 ( 1965 )

Tokarski v. Commissioner , 87 T.C. 74 ( 1986 )

New Colonial Ice Co. v. Helvering , 54 S. Ct. 788 ( 1934 )

United States v. Joseph C. Minneman and Clarence G. Punke , 143 F.3d 274 ( 1998 )

W. Horace Williams, Sr., and Viola Bloch Williams v. United ... , 245 F.2d 559 ( 1957 )

Lovell and Hart, Inc. v. Commissioner of Internal Revenue , 456 F.2d 145 ( 1972 )

Deputy, Administratrix v. Du Pont , 60 S. Ct. 363 ( 1940 )

Welch v. Helvering , 54 S. Ct. 8 ( 1933 )

Indopco, Inc. v. Commissioner , 112 S. Ct. 1039 ( 1992 )

Roberts v. Commissioner , 62 T.C. 834 ( 1974 )

Wichita Term. El. Co. v. Commissioner of Int. R. , 162 F.2d 513 ( 1947 )

Helvering v. Owens , 59 S. Ct. 260 ( 1939 )

John A. Maher and Madeline K. Maher v. Commissioner of ... , 680 F.2d 91 ( 1982 )

I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of ... , 387 F.2d 420 ( 1968 )

Fay v. Helvering , 120 F.2d 253 ( 1941 )

John and Betty MacGuire v. Commissioner of Internal Revenue , 450 F.2d 1239 ( 1971 )

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