Legal Opinion
Nitzberg v. Commissioner
United States Tax Court
Decided July 14, 1975No. Docket Nos. 1327-73 1360-73Unpublished
1Opinion of the Court
IRVING NITZBERG and IDA NITZBERG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
SID MILLER and HELEN MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Nitzberg v. Commissioner
Docket Nos. 1327-73 1360-73.
United States Tax Court
T.C. Memo 1975-228; 1975 Tax Ct. Memo LEXIS 144; 34 T.C.M. (CCH) 996; T.C.M. (RIA) 750228;
July 14, 1975, Filed
Stephen J. Schwartz and Charles A. Lane, for the petitioners.
Edward B. Simpson, for the respondent.
GOFFE
SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: Pursuant to Rule 161, Tax Court Rules of Practice and…
2Cases cited9 opinions
- Luna v. CommissionerUnited States Tax Court · 1964
- Beck Chemical Equipment Corp. v. CommissionerUnited States Tax Court · 1957
- Tompkins v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1938
- Estate of Koen v. CommissionerUnited States Tax Court · 1950
- Jennings v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1940
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