Legal Opinion

Denemark v. Commissioner

United States Tax Court

Decided August 23, 1976No. Docket No. 6165-73Unpublished

1Opinion of the Court

MURRAY R. DENEMARK and FLORENCE DENEMARK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Denemark v. Commissioner

Docket No. 6165-73.

United States Tax Court

T.C. Memo 1976-267; 1976 Tax Ct. Memo LEXIS 134; 35 T.C.M. (CCH) 1170; T.C.M. (RIA) 760267;

August 23, 1976, Filed

Lawrence Silver for the petitioners.

Gerald V. May, Jr. for the respondent.

HALL

MEMORANDUM FINDINGS OF FACT AND OPINION

HALL, Judge: Respondent determined a $2,308.93 deficiency in petitioners' income tax for 1969. The issues presented for decision are as follows:

1. Was petitioner Murray R. Denemark a shareholder in…

2Cases cited13 opinions

  1. Cook v. CarpenterSupreme Court of Pennsylvania · 1905
  2. Lowe v. CommissionerUnited States Tax Court · 1965
  3. Swearingen v. Sewickley Dairy Co.Supreme Court of Pennsylvania · 1901
  4. Matilda M. Brooks v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
  5. Estate of Stein v. CommissionerUnited States Tax Court · 1963

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