Legal Opinion

Nidetch v. Commissioner

United States Tax Court

Decided August 11, 1978No. Docket No. 7396-75Unpublished

1Opinion of the Court

JEAN NIDETCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Nidetch v. Commissioner

Docket No. 7396-75.

United States Tax Court

T.C. Memo 1978-313; 1978 Tax Ct. Memo LEXIS 202; 37 T.C.M. (CCH) 1309; T.C.M. (RIA) 78313;

August 11, 1978, Filed

Leonardo T. Radomile and Mead I. Greenberg, for the petitioner.

Steven L. Wood, for the respondent.

SCOTT

MEMORANDUM OPINION

SCOTT, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the years 1971 and 1972 in the amounts of $ 11,377 and $ 65,252, respectively. Certain issues raised by the pleadings have been disposed of…

2Cases cited5 opinions

  1. United States v. GilmoreSupreme Court of the United States · 1963
  2. R. Walter Graham and Dorothy H. Graham v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1964
  3. Jack Surasky v. United StatesCourt of Appeals for the Fifth Circuit · 1963
  4. Graham v. CommissionerUnited States Tax Court · 1963
  5. Central Foundry Co. v. CommissionerUnited States Tax Court · 1967

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