Legal Opinion
Serdar v. Commissioner
United States Tax Court
Decided October 6, 1986No. Docket No. 28883-83UnpublishedCited by 1 opinion
1Opinion of the Court
PAUL SERDAR and HARRIET SERDAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Serdar v. Commissioner
Docket No. 28883-83.
United States Tax Court
T.C. Memo 1986-504; 1986 Tax Ct. Memo LEXIS 105; 52 T.C.M. (CCH) 750; T.C.M. (RIA) 86504;
October 6, 1986.
Steven Brown and Harvey M. Silets, for the petitioners.
Judy Jacobs, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: Respondent determined deficiencies in petitioners' Federal income tax for their taxable years 1973 and 1974 in the amounts of $316,677 and $21,999, respectively. After concessions, the issues…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Minnesota Tea Co. v. HelveringSupreme Court of the United States · 1938
- Mitchell v. United StatesSupreme Court of the United States · 1925
- Estate of Horvath v. CommissionerUnited States Tax Court · 1973
- Markwardt v. CommissionerUnited States Tax Court · 1975
10 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- SCI California Furneral Services, Inc. v. Five Bridges FoundationCalifornia Court of Appeal · 2012