Legal Opinion

Reiss v. Commissioner

United States Tax Court

Decided February 14, 1978No. Docket Nos. 8527-76 8639-76UnpublishedCited by 1 opinion

1Opinion of the Court

NORMAN REISS and ELAINE REISS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

MAXINE REISS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Reiss v. Commissioner

Docket Nos. 8527-76 8639-76.

United States Tax Court

T.C. Memo 1978-57; 1978 Tax Ct. Memo LEXIS 457; 37 T.C.M. (CCH) 298; T.C.M. (RIA) 780057;

February 14, 1978, Filed

Allan Shoopak, for petitioners in Docket No. 8527-76.

Maxine Reiss, pro se.

Joseph P. Maselli, for respondent.

DAWSON

MEMORANDUM OPINION

DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Charles R. Johnston, pursuant to the…

2Cases cited2 opinions

  1. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  2. Blarek v. CommissionerUnited States Tax Court · 1955

3Cited by1 opinion

  1. Earl G. And Donna R. Cole v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992

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