Legal Opinion
Larsen v. Commissioner
United States Tax Court
Decided October 25, 1973No. Docket No. 8676-71UnpublishedCited by 2 opinions
1Opinion of the Court
MICHAEL J. LARSEN and DERORA BERNSTEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Larsen v. Commissioner
Docket No. 8676-71.
United States Tax Court
T.C. Memo 1973-239; 1973 Tax Ct. Memo LEXIS 51; 32 T.C.M. (CCH) 1118; T.C.M. (RIA) 73239;
October 25, 1973, Filed
Derora Bernstein, pro se.
Jesse T. Mountjoy, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined a deficiency of $286 in petitioners' Federal income tax for 1968. The only issue is whether $2,666.67 received by Derora Bernstein as a teaching assistant at Ohio…
2Cases cited10 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Reese v. CommissionerUnited States Tax Court · 1966
- Proskey v. CommissionerUnited States Tax Court · 1969
- Bonn v. CommissionerUnited States Tax Court · 1960
- Bhalla v. CommissionerUnited States Tax Court · 1960
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Olick v. CommissionerUnited States Tax Court · 1979
- Olick v. CommissionerUnited States Tax Court · 1979