Legal Opinion

Brams v. Commissioner

United States Tax Court

Decided January 17, 1983No. Docket No. 11051-80Unpublished

1Opinion of the Court

STANLEY H. BRAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Brams v. Commissioner

Docket No. 11051-80.

United States Tax Court

T.C. Memo 1983-25; 1983 Tax Ct. Memo LEXIS 754; 45 T.C.M. (CCH) 517; T.C.M. (RIA) 83025;

January 17, 1983.

Irving F. Keene, for the petitioner.

Richard A. Witkowski, for the respondent.

PARKER

MEMORANDUM FINDINGS OF FACT AND OPINION

PARKER, Judge: Respondent determined deficiencies in petitioner's Federal income tax as follows:

Year

Deficiency

1973

$9,474.29

1974

8,264.82

1975

7,150.91

1976

8,338.15

By amended answer respondent requested the Court to determine an…

2Cases cited10 opinions

  1. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  2. Commissioner of Internal Revenue v. Hyman H. Berghash and Rose Berghash, Commissioner of Internal Revenue v. Delavan-Bailey Drug Co., Inc.Court of Appeals for the Second Circuit · 1966
  3. Berghash v. CommissionerUnited States Tax Court · 1965
  4. Commissioner of Internal Revenue v. John M. Stickney, of the Estate of Henry McK Haserot, and Bonnie C. HaserotCourt of Appeals for the Sixth Circuit · 1968
  5. Haserot v. CommissionerUnited States Tax Court · 1966

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