Legal Opinion
Cohen v. Commissioner
United States Tax Court
Decided October 20, 1987No. Docket No. 27689-83UnpublishedCited by 25 opinions
1Opinion of the Court
JANET J. COHEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cohen v. Commissioner
Docket No. 27689-83.
United States Tax Court
T.C. Memo 1987-537; 1987 Tax Ct. Memo LEXIS 529; 54 T.C.M. (CCH) 944; T.C.M. (RIA) 87537;
October 20, 1987.
Joseph Lapatin and Benjamin Lewis, for the petitioner.
Marilyn Devin and John O. Kent, for the respondent.
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined a deficiency in the 1976 Federal income tax liability of petitioner and her former husband in the amount of $ 4,586. The issue for our determination is whether petitioner…
2Cases cited9 opinions
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Sonnenborn v. CommissionerUnited States Tax Court · 1971
- Terzian v. CommissionerUnited States Tax Court · 1979
- Sally A. Shea v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
4 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Jacquelyn Hayman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1993
- Flynn v. CommissionerUnited States Tax Court · 1989
- Rebecca Jo Reser v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1997
- Gwen Erdahl v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
- Dorothy D. McGee v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1993
20 more not listed; retrieve them via the Exa API.