Legal Opinion
Bernstein v. Commissioner
United States Tax Court
Decided August 14, 1989No. Docket No. 31667-86UnpublishedCited by 2 opinions
1Opinion of the Court
HARVEY D. BERNSTEIN AND MARTHA J. BERNSTEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bernstein v. Commissioner
Docket No. 31667-86
United States Tax Court
T.C. Memo 1989-422; 1989 Tax Ct. Memo LEXIS 420; 57 T.C.M. (CCH) 1270; T.C.M. (RIA) 89422;
August 14, 1989
Gerald H. Lean, for the petitioners.
Robert A. Miller, for the respondent.
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined a deficiency in petitioners' Federal income tax in the amount of $ 23,202 for taxable year 1983.
After concessions, the sole issue for decision is whether petitioners are…
2Cases cited18 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Putnam v. CommissionerSupreme Court of the United States · 1956
- United States v. GeneresSupreme Court of the United States · 1972
- Eckert v. BurnetSupreme Court of the United States · 1931
13 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Black Gold Energy Corp. v. CommissionerUnited States Tax Court · 1992
- Black Gold Energy Corp. v. CommissionerUnited States Tax Court · 1992