Legal Opinion
Clyman v. Commissioner
United States Tax Court
Decided June 29, 1977No. Docket No. 4488-74Unpublished
1Opinion of the Court
MARTIN J. CLYMAN and EVELYN CLYMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Clyman v. Commissioner
Docket No. 4488-74.
United States Tax Court
T.C. Memo 1977-200; 1977 Tax Ct. Memo LEXIS 239; 36 T.C.M. (CCH) 838; T.C.M. (RIA) 770200;
June 29, 1977, Filed
Herbert Rubenfeld, for the petitioners.
David A. Schmudde and Walter C. Welsh, for the respondent.
TANN ENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined a $7,760.77 deficiency in petitioners' 1970 Federal income tax. By his amended answer to the petition filed herein, respondent now seeks an increased deficiency of…
2Cases cited9 opinions
- Commissioner of Internal Revenue v. OPP Holding Corp.Court of Appeals for the Second Circuit · 1935
- Santa Anita Consol., Inc. v. CommissionerUnited States Tax Court · 1968
- Siple v. CommissionerUnited States Tax Court · 1970
- Ruby Smith Stahl v. United StatesCourt of Appeals for the D.C. Circuit · 1970
- Monon Railroad v. CommissionerUnited States Tax Court · 1970
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