Legal Opinion
Goldman v. Commissioner
United States Tax Court
Decided August 8, 1988No. Docket No. 23211-83UnpublishedCited by 2 opinions
1Opinion of the Court
JACOB E. GOLDMAN AND JUDITH A. GOLDMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Goldman v. Commissioner
Docket No. 23211-83.
United States Tax Court
T.C. Memo 1988-355; 1988 Tax Ct. Memo LEXIS 383; 55 T.C.M. (CCH) 1490; T.C.M. (RIA) 88355;
August 8, 1988.
Geoffrey J. O'Connor and Jeffrey L. Glatzer, for the petitioners.
Paulette Segal and Carmen Baerga, for the respondent.
CLAPP
MEMORANDUM FINDINGS OF FACT AND OPINION
CLAPP, Judge: This case has been designated as a test case for a group of docketed cases involving the same major issues resulting from respondent's adjustments to the…
2Cases cited30 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Bixby v. CommissionerUnited States Tax Court · 1972
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Crane v. CommissionerSupreme Court of the United States · 1947
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
25 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- LDL Research & Development II, Ltd. v. CommissionerCourt of Appeals for the Tenth Circuit · 1997
- Wesley H. Hillendahl, Marilyn G. Hillendahl v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992