Legal Opinion
Hirsch v. Commissioner
United States Tax Court
Decided September 14, 1971No. Docket Nos. 1988-69, 1993-69Unpublished
1Opinion of the Court
Wallace L. Hirsch and Ellen F. Hirsch v. Commissioner. Wallace L. Hirsch and Doris K. Hirsch v. Commissioner.
Hirsch v. Commissioner
Docket Nos. 1988-69, 1993-69.
United States Tax Court
T.C. Memo 1971-235; 1971 Tax Ct. Memo LEXIS 97; 30 T.C.M. (CCH) 1008; T.C.M. (RIA) 71235;
September 14, 1971, Filed.
Arnold W. Hirsch and H. Louis Katz, for the petitioners. Alan E. Cobb, for the respondent.
RAUM
Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in petitioners' income tax as follows:
Petitioner
Year
Deficiency
Wallace L. & Doris K. Hirsch
1965
$ 2,934.78
Wallace L. & Ellen F.…
2Cases cited12 opinions
- Whipple v. CommissionerSupreme Court of the United States · 1963
- John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Booth Newspapers, Inc. v. The United States. The Evening News Association v. The United StatesUnited States Court of Claims · 1962
- George P. Weddle and Bertha R. (Terris) Weddle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1963
- Steadman v. Comm'rUnited States Tax Court · 1968
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