Legal Opinion
Frankel v. Commissioner
United States Tax Court
Decided January 4, 1988No. Docket No. 31366-85UnpublishedCited by 1 opinion
1Opinion of the Court
DAVID FRANKEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Frankel v. Commissioner
Docket No. 31366-85.
United States Tax Court
T.C. Memo 1988-1; 1988 Tax Ct. Memo LEXIS 1; 54 T.C.M. (CCH) 1442; T.C.M. (RIA) 88001;
January 4, 1988; As amended January 4, 1988
William J. Hagan, for the petitioner.
J. Leon Peace and Daniel Morman, for the respondent.
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined a deficiency in petitioner's Federal income tax in the amount of $ 17,867 for the taxable year 1981. The issues for us to decide are whether petitioner is…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Edwards v. BrombergCourt of Appeals for the Fifth Circuit · 1956
- Monteleone v. CommissionerUnited States Tax Court · 1960
- Paine v. CommissionerUnited States Tax Court · 1975
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Michael A. Giunta & Julia A. Giunta v. CommissionerUnited States Tax Court · 2018