Legal Opinion
Ratner v. Commissioner
United States Tax Court
Decided June 29, 1981No. Docket No. 10535-75Unpublished
1Opinion of the Court
SAM AND ESTELLE RATNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ratner v. Commissioner
Docket No. 10535-75.
United States Tax Court
T.C. Memo 1981-333; 1981 Tax Ct. Memo LEXIS 405; 42 T.C.M. (CCH) 251; T.C.M. (RIA) 81333;
June 29, 1981
Barry L. Guterman, for petitioner Estelle Ratner.
Darwin R. Thomas, for respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined, by statutory notice of deficiency dated September 19, 1975, the following deficiency in and addition to petitioners' 1966 Federal income tax:
Deficiency
Addition to Tax
in Tax
Sec.…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Spies v. United StatesSupreme Court of the United States · 1943
- Stone v. CommissionerUnited States Tax Court · 1971
- Gajewski v. CommissionerUnited States Tax Court · 1976
- Otsuki v. CommissionerUnited States Tax Court · 1969
16 more not listed; retrieve them via the Exa API.