Legal Opinion
Kaufman v. Commissioner
United States Tax Court
Decided July 21, 1987No. Docket Nos. 14558-84; 4038-85UnpublishedCited by 6 opinions
1Opinion of the Court
H. LAWRENCE KAUFMAN and JOAN B. KAUFMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kaufman v. Commissioner
Docket Nos. 14558-84; 4038-85.
United States Tax Court
T.C. Memo 1987-350; 1987 Tax Ct. Memo LEXIS 350; 53 T.C.M. (CCH) 1348; T.C.M. (RIA) 87350;
July 21, 1987
Harvey R. Poe and Brian D. Loreti, for the petitioners.
John M. Elias, for the respondent.
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined deficiencies in petitioners' Federal income tax in the following amounts for the following years:
Year
Deficiency
December 31, 1977
$ 26,960.00
December 31,…
2Cases cited28 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Estate of Charles T. Franklin, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
- Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1985
- Grodt & McKay Realty, Inc. v. CommissionerUnited States Tax Court · 1981
- Estate of Franklin v. CommissionerUnited States Tax Court · 1975
23 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Larsen v. CommissionerUnited States Tax Court · 1987
- Casebeer v. CommissionerUnited States Tax Court · 1987
- Moore v. CommissionerUnited States Tax Court · 1987
- Sturm v. CommissionerUnited States Tax Court · 1987
- Shriver v. CommissionerUnited States Tax Court · 1987
1 more not listed; retrieve them via the Exa API.