Legal Opinion

Bielec v. Commissioner

United States Tax Court

Decided December 6, 1976No. Docket Nos. 7095-73, 7096-73, 7097-73Unpublished

1Opinion of the Court

RAYMOND BIELEC and GENEVIEVE BIELEC, 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Bielec v. Commissioner

Docket Nos. 7095-73, 7096-73, 7097-73.

United States Tax Court

T.C. Memo 1976-373; 1976 Tax Ct. Memo LEXIS 32; 35 T.C.M. (CCH) 1691; T.C.M. (RIA) 760373;

December 6, 1976, Filed

Victor Chini, for the petitioners.

George W. Connelly, Jr. and Joan B. Alexander, for the respondent.

GOFFE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOFFE, Judge: The Commissioner determined the following deficiencies in petitioners' Federal income taxes:

Docket

Taxable

Petitioner

Number

Year Ended

Deficiency

Raymon…

2Cases cited7 opinions

  1. Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
  2. Kaplan v. CommissionerUnited States Tax Court · 1953
  3. U.S. Radiator Co. v. . State of New YorkNew York Court of Appeals · 1913
  4. Wheeler v. . MillarNew York Court of Appeals · 1882
  5. In re the Estate of McCaffertyNew York Surrogate's Court · 1933

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