Legal Opinion
Burnstein v. Commissioner
United States Tax Court
Decided February 13, 1984No. Docket Nos. 16200-79, 18455-80, 18493-80UnpublishedCited by 7 opinions
1Opinion of the Court
SANFORD P. BURNSTEIN and IRENE BURNSTEIN, et al., 1 Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Burnstein v. Commissioner
Docket Nos. 16200-79, 18455-80, 18493-80.
United States Tax Court
T.C. Memo 1984-74; 1984 Tax Ct. Memo LEXIS 607; 47 T.C.M. (CCH) 1100; T.C.M. (RIA) 84074;
February 13, 1984.
Lowry McKee, for the petitioners.
LeRoy D. Boyer and Joan B. Renegar, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent determined deficiencies in Federal income taxes against petitioners as follows:
Docket No.
Year
Deficiency
Sanford P. Burnstein
16200-79
19…
2Cases cited22 opinions
- Putnam v. CommissionerSupreme Court of the United States · 1956
- Don E. Williams Co. v. CommissionerSupreme Court of the United States · 1977
- Morris G. Underwood and Jackie Underwood, Individuals v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
- Underwood v. CommissionerUnited States Tax Court · 1975
- Television Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
17 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Larry Bergman Patricia Bergman v. United StatesCourt of Appeals for the Eighth Circuit · 1999
- Broz v. CommissionerCourt of Appeals for the Sixth Circuit · 2013
- Shebester v. CommissionerUnited States Tax Court · 1987
- Homero F. Meruelo v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2019
- Homero F. Meruelo v. CommissionerUnited States Tax Court · 2018
2 more not listed; retrieve them via the Exa API.