Legal Opinion

Schaevitz v. Commissioner

United States Tax Court

Decided August 11, 1971No. Docket No. 2207-69Unpublished

1Opinion of the Court

Herman Schaevitz and Stella Schaevitz v. Commissioner.

Schaevitz v. Commissioner

Docket No. 2207-69.

United States Tax Court

T.C. Memo 1971-197; 1971 Tax Ct. Memo LEXIS 134; 30 T.C.M. (CCH) 823; T.C.M. (RIA) 71197;

August 11, 1971, Filed.

Daniel Mungall, Jr., 1300 Two Girard Plaza, Broad St. and South Penn. Sq., Philadelphia, Pa., for the petitioners. Giles J. McCarthy, for the respondent.

RAUM

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies of $13,997.60 and $2,016.05 in petitioners' income tax for the calendar years 1964 and 1965, respectively. The questions…

2Cases cited34 opinions

  1. Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
  2. Weiss v. WeinerSupreme Court of the United States · 1929
  3. Helvering v. RankinSupreme Court of the United States · 1935
  4. Heiner v. TindleSupreme Court of the United States · 1928
  5. Hazard v. CommissionerUnited States Tax Court · 1946

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