Legal Opinion
Gerson v. Commissioner
United States Tax Court
Decided February 6, 1989No. Docket No. 33955-84Unpublished
1Opinion of the Court
DANIEL GERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gerson v. Commissioner
Docket No. 33955-84.
United States Tax Court
T.C. Memo 1989-52; 1989 Tax Ct. Memo LEXIS 51; 56 T.C.M. (CCH) 1202; T.C.M. (RIA) 89052;
February 6, 1989
Richard L. Gerson, for the petitioner.
Joellyn R. Cattell and Carol-Lynn E. Moran, for the respondent.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined deficiencies in petitioner's Federal income tax for 1976 and 1977 in the respective amounts of $ 360,278.72 and $ 1,619.20. After settlement of some issues, the issues…
2Cases cited5 opinions
- Wall v. United StatesCourt of Appeals for the Fourth Circuit · 1947
- Joseph R. Holsey and Eleanor T. Holsey v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Stephens v. CommissionerUnited States Tax Court · 1973
- Holsey v. CommissionerUnited States Tax Court · 1957
- Daniel Jacobs v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1983