Legal Opinion
Zager v. Commissioner
United States Tax Court
Decided February 23, 1987No. Docket No. 30238-82Unpublished
1Opinion of the Court
JACK E. ZAGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Zager v. Commissioner
Docket No. 30238-82.
United States Tax Court
T.C. Memo 1987-107; 1987 Tax Ct. Memo LEXIS 103; 53 T.C.M. (CCH) 230; T.C.M. (RIA) 87107;
February 23, 1987.
Jack E. Zager, pro se.
Hugh M. Spall, for the respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1979 in the amount of $20,731. The sole issue for determination is whether petitioner realized $63,467 of ordinary income during the taxable year…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Foxman v. CommissionerUnited States Tax Court · 1964
- Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Holman v. CommissionerUnited States Tax Court · 1976
- Cooney v. CommissionerUnited States Tax Court · 1975
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