Legal Opinion
Bauer v. Commissioner
United States Tax Court
Decided March 7, 1983No. Docket Nos. 10615-78, 10694-78, 10695-78Unpublished
1Opinion of the Court
PHILIP E. BAUER AND JOAN BAUER, Petitioners 1 v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bauer v. Commissioner
Docket Nos. 10615-78, 10694-78, 10695-78.
United States Tax Court
T.C. Memo 1983-120; 1983 Tax Ct. Memo LEXIS 669; 45 T.C.M. (CCH) 910; T.C.M. (RIA) 83120;
March 7, 1983.
Henry Himmelfarb, for the petitioners.
Alvin B. Sherron, for the respondent.
HAMBLEN
MEMORANDUM OPINION
HAMBLEN, Judge: Respondent determined deficiencies in petitioners' Federal income taxes as follows:
Petitioner
Taxable Year Ended
Deficiency
Philip E. Bauer and
December 31, 1973
$32,387.00
Joan Bauer
December 31, 1974
12,423.00
2Cases cited23 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Gooding Amusement Co. v. CommissionerUnited States Tax Court · 1954
- Schnitzer v. CommissionerUnited States Tax Court · 1949
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