green
Positive treatment
published
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Treatment trajectory · 1960 → 2026 · click a year to view as-of
1960
1993
2026
Cited for
Other citing cases
- Est. of Law v. Comm'r, 23 T.C.M. 1554 (Tax Ct. 1964).unpublished
- Waimana Enter., Inc., No. 24077-22 (Tax Ct. June 23, 2026).unpublished
- Jaques v. Comm'r, 58 T.C.M. 1026 (Tax Ct. 1989).unpublished
- Est. of Colley v. Comm'r, 40 T.C.M. 81 (Tax Ct. 1980).unpublished
Retrieving the full opinion text from the archive…
Elliott J. ROSCHUNI and June Gilbert Roschuni, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
17779_1.
Court of Appeals for the Fifth Circuit.
Nov 10, 1959.
Published opinion
Llewellyn A. Luce, Washington, D. C., for petitioners., Charles K. Rice, Asst. Atty. Gen., Arch M. Cantrall, Chief Counsel, John M. Morawski, Sp. Atty., I. R. S., David O. Walter, and Charles B. E. Freeman, Attys., Howard A. Heffron, Acting Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, David O. Walter, Attys., Dept. of Justice, Washington, D. C., for respondent.
Rives, Tuttle, Jones.
Cited by 2 opinions | Published
PER CURIAM.
The facts from which this controversy arose and the reasons of the Tax Court for its decision are set forth in its opinion. Roschuni v. Commissioner, 29 T.C. 1193. We conclude that the decision of the Tax Court is a correct one and its judgment is
Affirmed.