Legal Opinion
Frank v. Commissioner
United States Tax Court
Decided April 21, 1982No. Docket Nos. 1856-78, 1857-78UnpublishedCited by 1 opinion
1Opinion of the Court
MILTON FRANK AND JOSEPHINE FRANK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; MILTON FRANK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Frank v. Commissioner
Docket Nos. 1856-78, 1857-78.
United States Tax Court
T.C. Memo 1982-214; 1982 Tax Ct. Memo LEXIS 537; 43 T.C.M. (CCH) 1149; T.C.M. (RIA) 82214;
April 21, 1982.
Murray Appleman, for the petitioners.
Vincent R. Barrella and Michael K. Phalin, for the respondent.
WHITAKER
MEMORANDUM FINDINGS OF FACT AND OPINION
WHITAKER, Judge:* Respondent determined the following deficiencies in Federal income tax and additions to…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Federbush v. CommissionerUnited States Tax Court · 1960
- Irving S. Federbush and Sylvia C. Federbush v. Commissioner of Internal Revenue, Sylvia C. Federbush v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1963
- Estate of Campbell v. CommissionerUnited States Tax Court · 1971
9 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Malkin v. United StatesDistrict Court, D. New Jersey · 1998