Legal Opinion
Kessler v. Commissioner
United States Tax Court
Decided May 28, 1985No. Docket No. 12903-80UnpublishedCited by 1 opinion
1Opinion of the Court
GEORGE KESSLER and MILDRED KESSLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kessler v. Commissioner
Docket No. 12903-80.
United States Tax Court
T.C. Memo 1985-254; 1985 Tax Ct. Memo LEXIS 383; 49 T.C.M. (CCH) 1565; T.C.M. (RIA) 85254;
May 28, 1985.
Sebastian Ragusa, for the petitioners.
Vincent Barrella and Arthur J. Gonzalez, for the respondent.
WILES
MEMORANDUM FINDINGS OF FACT AND OPINION
WILES, Judge: Respondent determined a $657 deficiency in petitioners' 1977 Federal income tax. After concessions, the issues for decision are whether petitioner, George Kessler, is entitled to…
2Cases cited24 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- United States v. CorrellSupreme Court of the United States · 1967
- Commissioner v. TellierSupreme Court of the United States · 1966
- Sharon v. CommissionerUnited States Tax Court · 1976
- Podems v. CommissionerUnited States Tax Court · 1955
19 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Melanie L. Thomas-Kozak v. CommissionerUnited States Tax Court · 2014