Legal Opinion
Platt v. Commissioner
United States Tax Court
Decided December 5, 1985No. Docket No. 21153-81Unpublished
1Opinion of the Court
JAMES B. PLATT, III and VICTORIA PLATT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Platt v. Commissioner
Docket No. 21153-81.
United States Tax Court
T.C. Memo 1985-592; 1985 Tax Ct. Memo LEXIS 41; 51 T.C.M. (CCH) 49; T.C.M. (RIA) 85592;
December 5, 1985.
Neil S. Kurlander, for the petitioners.
Clare J. Brooks, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: Respondent determined deficiencies in petitioner James B. Platt's Federal income tax for his taxable year ended December 31, 1976, and in petitioners' income tax for their year ended December 31,…
2Cases cited12 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Helvering v. StuartSupreme Court of the United States · 1942
- Commissioner v. LesterSupreme Court of the United States · 1961
- Arthur G. B. Metcalf v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1965
- Thomson v. CommissionerUnited States Tax Court · 1964
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