1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 65 T.C.M.
  5. 65 T.C.M. 1786 (1993)
 

ERHARD v. COMMISSIONER

Docket Nos. 39473-85, 46712-86, 39532-87, 137-88.

65 T.C.M. 1786 (1993)

T.C. Memo. 1993-25

Werner H. Erhard and Ellen V. Erhard v. Commissioner.

United States Tax Court.

Filed January 21, 1993.

Attorney(s) appearing for the Case

Michael I. Saltzman, Barbara T. Kaplan, 1 Chase Manhattan Plaza, New York, N.Y., and Robert F. Hermann, 820 2nd Ave., New York, N.Y., for the petitioners. Carmen Baerga, Craig Connell, Mildred Moon, and Raymond Kahn, for the respondent.

Second Supplemental Memorandum Opinion

SCOTT, Judge:

The Memorandum Findings of Fact and Opinion in these cases, T.C. Memo. 1991-290, was filed July 1, 1991. Petitioners timely filed a motion for reconsideration and a hearing on this motion was held on October 30, 1991. The Court granted the motion for reconsideration with respect to the allegation therein that the Court erred in holding that petitioners had not established...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases