Legal Opinion
Mordkin v. Commissioner
United States Tax Court
Decided April 17, 1996No. Docket No. 14259-93Unpublished
1Opinion of the Court
ARNOLD P. MORDKIN AND CINDY MORDKIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Mordkin v. Commissioner
Docket No. 14259-93.
United States Tax Court
T.C. Memo 1996-187; 1996 Tax Ct. Memo LEXIS 201; 71 T.C.M. (CCH) 2796;
April 17, 1996, Filed
Decision will be entered under Rule 155.
Patrick E. McGinnis, for petitioners.
Janice D. Newell and Mary P. Kimmel, for respondent.
CHIECHI, Judge
CHIECHI
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following deficiencies in, additions to, and accuracy-related penalties on petitioners' Federal income tax:
Additions
2Cases cited33 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. BoyleSupreme Court of the United States · 1985
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. CartwrightSupreme Court of the United States · 1973
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