Legal Opinion
Lopkoff v. Commissioner
United States Tax Court
Decided November 30, 1982No. Docket No. 4858-81UnpublishedCited by 1 opinion
1Opinion of the Court
ALEXANDER LOPKOFF AND KATHERN A. LOPKOFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lopkoff v. Commissioner
Docket No. 4858-81
United States Tax Court
T.C. Memo 1982-701; 1982 Tax Ct. Memo LEXIS 46; 45 T.C.M. (CCH) 256; T.C.M. (RIA) 82701;
November 30, 1982.
Patrick J. McDivitt, for the petitioners.
Byron Calderon, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: Respondent determined deficiencies in petitioners' Federal income taxes for the years 1977 and 1978 in the amounts of $270 and $774, respectively. Concessions have been made by the parties.…
2Cases cited40 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Engdahl v. CommissionerUnited States Tax Court · 1979
35 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- John Meiers and Sally Meiers v. Commissioner of the Internal RevenueCourt of Appeals for the Seventh Circuit · 1986