Legal Opinion
Bischoff v. Commissioner
United States Tax Court
Decided May 19, 1966No. Docket No. 3015-64Unpublished
1Opinion of the Court
Herman E. Bischoff and Virginia W. Bischoff v. Commissioner.
Bischoff v. Commissioner
Docket No. 3015-64.
United States Tax Court
T.C. Memo 1966-102; 1966 Tax Ct. Memo LEXIS 180; 25 T.C.M. (CCH) 538; T.C.M. (RIA) 66102;
May 19, 1966
George A. Dickinson, for the petitioners. John B. Murray, Jr., for the respondent.
RAUM
Memorandum Findings of Fact and Opinion
RAUM, Judge: The Commissioner determined a $457.60 deficiency in income tax for 1962 against petitioners, husband and wife, who presently reside in East Chatham, Columbia County, New York. The only issue involves the deductibility of certain…
2Cases cited5 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. TellierSupreme Court of the United States · 1966
- Commissioner of Internal Revenue v. Pacific MillsCourt of Appeals for the First Circuit · 1953
- Peiss v. CommissionerUnited States Tax Court · 1963
- Van Den Toorn v. LeemingDistrict Court, S.D. New York · 1895