Legal Opinion
Berman v. Commissioner
United States Tax Court
Decided December 12, 1989No. Docket No. 13592-88Unpublished
1Opinion of the Court
MICHAEL J. BERMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Berman v. Commissioner
Docket No. 13592-88
United States Tax Court
T.C. Memo 1989-654; 1989 Tax Ct. Memo LEXIS 656; 58 T.C.M. (CCH) 916; T.C.M. (RIA) 89654; 11 Employee Benefits Cas. (BNA) 2406;
December 12, 1989
Stephen M. Feldman and Phillip L. Sternberg, for the petitioner.
Mark I. Siegel, for the respondent.
COHEN
MEMORANDUM OPINION
COHEN, Judge: Respondent determined a deficiency of $ 224,645.43 in petitioner's Federal income tax for 1983. The sole issue for decision is whether all, or any part, of distributions by a…
2Cases cited6 opinions
- Hines v. CommissionerUnited States Tax Court · 1979
- Stewart and Lillian Caplin v. United StatesCourt of Appeals for the Second Circuit · 1983
- Gordon v. CommissionerUnited States Tax Court · 1987
- James A. Wood and Dorothy D. Wood v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- Masterson v. United StatesDistrict Court, N.D. Illinois · 1979
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