Legal Opinion
Demler v. Commissioner
United States Tax Court
Decided May 31, 1966No. Docket No. 5216-64UnpublishedCited by 1 opinion
1Opinion of the Court
Norman C. Demler and June R. Demler v. Commissioner.
Demler v. Commissioner
Docket No. 5216-64.
United States Tax Court
T.C. Memo 1966-117; 1966 Tax Ct. Memo LEXIS 166; 25 T.C.M. (CCH) 620; T.C.M. (RIA) 66117;
May 31, 1966
Charles K. Rice, for the petitioners. Stephen M. Miller, for the respondent.
TANNENWALD
Memorandum Findings of Fact and Opinion
TANNENWALD, Judge: Respondent determined deficiencies in income taxes and additions to tax for petitioners' taxable years and in the amounts as follows:
Year ended
Additions to
January 31
Income tax
tax
1960
$5,988.90
$ 404.90
1961
8,525.14
1,278.77
1962
5,999.79
0
Some…
2Cases cited15 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Malat v. RiddellSupreme Court of the United States · 1966
- Corliss Lamont and Margaret I. Lamont v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- International Trading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1960
- Henry P. White and Estate of Nancy A. White, Deceased, T. Leo Sullivan, Administrator, C.T.A. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
10 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Vocelle v. CommissionerUnited States Tax Court · 1968