Legal Opinion
Berger v. Commissioner
United States Tax Court
Decided June 26, 1974No. Docket No. 2134-72Unpublished
1Opinion of the Court
ROY M. BERGER and BETTY LOU BERGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Berger v. Commissioner
Docket No. 2134-72.
United States Tax Court
T.C. Memo 1974-172; 1974 Tax Ct. Memo LEXIS 146; 33 T.C.M. (CCH) 737; T.C.M. (RIA) 74172;
June 26, 1974, Filed.
Raymond D. Torbenson, for the petitioners.
Charles L. Eppright, for the respondent.
SCOTT
MEMORANDUM OPINION
SCOTT, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1969 in the amount of $30,937.79.
The only issue for decision is whether petitioners received a constructive dividend…
2Cases cited26 opinions
- Wall v. United StatesCourt of Appeals for the Fourth Circuit · 1947
- Bradley v. Superior CourtCalifornia Supreme Court · 1957
- Joseph R. Holsey and Eleanor T. Holsey v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- William J. Sullivan and Georgia K. Sullivan v. United StatesCourt of Appeals for the Eighth Circuit · 1966
- Decker v. CommissionerUnited States Tax Court · 1959
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