Legal Opinion

Wechsler & Co. v. Comm'r

United States Tax Court

Decided August 17, 2006No. 9667-04Unpublished

1Opinion of the Court

WECHSLER & CO., INC., Petitioner v COMMISSIONER OF INTERNAL REVENUE, Respondent

Wechsler & Co. v. Comm'r

No. 9667-04

United States Tax Court

T.C. Memo 2006-173; 2006 Tax Ct. Memo LEXIS 175; 92 T.C.M. (CCH) 138; RIA TM 56594;

August 17, 2006., Filed

Edward I. Foster, Jessica S. Powers, Harold N. Pappas, and Leonard D. Steinman, for petitioner.

Carmen M. Baerga, Joseph W. Fogelson, and Marvis A. Knospe, for respondent.

Halpern, James S.

JAMES S. HALPERN

MEMORANDUM FINDINGS OF FACT AND OPINION

HALPERN, Judge: By notice of deficiency dated March 11, 2004, respondent determined deficiencies in petitioner's…

2Cases cited16 opinions

  1. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  2. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  3. Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
  4. Helvering v. National Grocery Co.Supreme Court of the United States · 1938
  5. Kornhauser v. United StatesSupreme Court of the United States · 1928

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