Legal Opinion

Auerbach v. Commissioner

United States Tax Court

Decided July 2, 1975No. Docket No. 512-74Unpublished

1Opinion of the Court

LEONARD F. AUERBACH AND MADGE G. AUERBACH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Auerbach v. Commissioner

Docket No. 512-74

United States Tax Court

T.C. Memo 1975-219; 1975 Tax Ct. Memo LEXIS 154; 34 T.C.M. (CCH) 948; T.C.M. (RIA) 750219;

July 2, 1975, Filed

Leonard F. Auerbach, pro se.

Gerald W. Hartley, for the respondent.

STERRETT

MEMORANDUM FINDINGS OF FACT AND OPINION

STERRETT, Judge: Respondent determined deficiencies of $2,656.15 and $1,935.49 in the federal income taxes of petitioners for the calendar years 1969 and 1970, respectively. Certain issues having been conceded,…

2Cases cited9 opinions

  1. Baker Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
  2. Seligmann v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1953
  3. Weil v. CommissionerUnited States Tax Court · 1954
  4. Estate of Hill v. CommissionerUnited States Tax Court · 1973
  5. Bradley v. CommissionerUnited States Tax Court · 1958

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