Legal Opinion
Moskovit v. Commissioner
United States Tax Court
Decided August 12, 1982No. Docket No. 11524-80UnpublishedCited by 4 opinions
1Opinion of the Court
LEONARD A. MOSKOVIT and HARRIET T. MOSKOVIT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Moskovit v. Commissioner
Docket No. 11524-80.
United States Tax Court
T.C. Memo 1982-472; 1982 Tax Ct. Memo LEXIS 273; 44 T.C.M. (CCH) 859; T.C.M. (RIA) 82472;
August 12, 1982.
Leonard A. Moskovit and Harriet T. Moskovit, pro se.
Debre P. Katz, for the respondent.
WILES
MEMORANDUM FINDINGS OF FACT AND OPINION
WILES, Judge: Respondent determined a $144 deficiency in petitioners' 1977 Federal income tax. The only issue for decision is whether petitioner Leonard A. Moskovit is entitled to a home office…
2Cited by4 opinions
- David J. And Anne M. Weissman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
- John Meiers and Sally Meiers v. Commissioner of the Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- David J. And Anne M. Weissman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
- David J. And Anne M. Weissman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984