Legal Opinion
Gladstone v. Commissioner
United States Tax Court
Decided March 29, 1990No. Docket No. 36942-84UnpublishedCited by 1 opinion
1Opinion of the Court
WILLIAM B. GLADSTONE AND ROSLYN GLADSTONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gladstone v. Commissioner
Docket No. 36942-84
United States Tax Court
T.C. Memo 1990-173; 1990 Tax Ct. Memo LEXIS 199; 59 T.C.M. (CCH) 303; T.C.M. (RIA) 90173;
March 29, 1990
Larry Kars, for the petitioners.
Jill A. Frisch, for the respondent.
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined a deficiency in petitioners' Federal income tax in the amount of $ 149,941 for the taxable year 1981.
After settlement of other issues by the parties, the issues remaining for the…
2Cases cited19 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Herbert W. Dustin and Kathleen C. Dustin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
- Dustin v. CommissionerUnited States Tax Court · 1969
- Riss v. CommissionerUnited States Tax Court · 1971
- Stevens Bros. Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
14 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Cox v. CommissionerCourt of Appeals for the Fifth Circuit · 1995