Legal Opinion

Martin S. Ackerman Foundation v. Commissioner

United States Tax Court

Decided August 11, 1986No. Docket Nos. 10261-83, 8264-84Unpublished

1Opinion of the Court

THE MARTIN S. ACKERMAN FOUNDATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Martin S. Ackerman Foundation v. Commissioner

Docket Nos. 10261-83, 8264-84.

United States Tax Court

T.C. Memo 1986-365; 1986 Tax Ct. Memo LEXIS 238; 52 T.C.M. (CCH) 152; T.C.M. (RIA) 86365;

August 11, 1986.

Martin S. Ackerman and Benjamin Aerenson, for the petitioner.

Lewis R. Mandel, for the respondent.

TANNENWALD

MEMORANDUM OPINION

TANNENWALD, Judge: Respondent determined the following deficiencies 1 in petitioner's Federal income taxes:

Docket No.

Taxable Year Ended

Deficiency

10261-83

November 30, 1979

$2,850

826…

2Cases cited12 opinions

  1. Copyright Clearance Center, Inc. v. CommissionerUnited States Tax Court · 1982
  2. Christian Stewardship Assistance, Inc. v. CommissionerUnited States Tax Court · 1978
  3. Baltimore Regional Joint Board Health & Welfare Fund v. CommissionerUnited States Tax Court · 1978
  4. Aid to Artisans, Inc. v. CommissionerUnited States Tax Court · 1978
  5. Industrial Aid for the Blind v. CommissionerUnited States Tax Court · 1979

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