Orzechowski v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating “the parties assume, and we have no reason to doubt their assumption, that the taxpayers met all the requirements of section 408(a) [of the Internal Code] and validly created an IRA”

Source: CourtListener parenthetical corpus (CC0).

Cited by

13 cases in this archive cite this case.

• Richard W. And Janet Orzechowski v. Commissioner of Internal Revenue
  Second Circuit· 1979-02-20· cited 98×
• Johnson v. Commissioner
  U.S. Tax Court· 1980-08-12· cited 43×
• Eanes v. Commissioner
  U.S. Tax Court· 1985-07-30· cited 28×
• Chapman v. Commissioner
  U.S. Tax Court· 1981-08-24· cited 21×
• Horvath v. Commissioner
  U.S. Tax Court· 1982-01-20· cited 18×
• Anthes v. Commissioner
  U.S. Tax Court· 1983-07-05· cited 17×
• In Re Lamb
  D. New Jersey· 1994-11-10· cited 9×
• Miller v. Commissioner
  U.S. Tax Court· 1981-07-23· cited 9×
• Collins v. Commissioner
  U.S. Tax Court· 1978-08-29· cited 7×
• Hauser v. Comm'r
  U.S. Tax Court· 1982-06-09· cited 4×
• Griswold v. Commissioner
  U.S. Tax Court· 1985-11-26· cited 3×
• Estate of James E. Caan, Jacaan Administrative Trust, Scott Caan, Trustee, Special Administrator
  U.S. Tax Court· 2023-10-18
• Estate of James E. Caan, Jacaan Administrative Trust, Scott Caan, Trustee, Special Administrator
  U.S. Tax Court· 2023-11-14