Legal Opinion

Riss v. Commissioner

United States Tax Court

Decided November 25, 1964No. Docket No. 3793-62Unpublished

1Opinion of the Court

Robert B. Riss and Georgina Riss v. Commissioner.

Riss v. Commissioner

Docket No. 3793-62.

United States Tax Court

T.C. Memo 1964-308; 1964 Tax Ct. Memo LEXIS 31; 23 T.C.M. (CCH) 1899; T.C.M. (RIA) 64308;

November 25, 1964

Robert L. Jackson, City National Bank Bldg., Kansas City, Mo., for the petitioners. Allan B. Muchin, for the respondent.

DAWSON

Memorandum Findings of Fact and Opinion

DAWSON, Judge: Respondent determined the following deficiencies in petitioners' income taxes:

Year

Deficiency

1957

$160,948.60

1958

396.52

1959

5,512.73

1960

4,308.90

Petitioners did not contest the correctness of certain…

2Cases cited3 opinions

  1. Hammond v. CommissionerUnited States Tax Court · 1942
  2. Batcheller v. CommissionerUnited States Board of Tax Appeals · 1930
  3. John C. Taylor and Evelene B. Taylor v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962

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