Legal Opinion
Levine v. Commissioner
United States Tax Court
Decided August 18, 1992No. Docket No. 26688-90Unpublished
1Opinion of the Court
BEN AND HELEN E. LEVINE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Levine v. Commissioner
Docket No. 26688-90
United States Tax Court
T.C. Memo 1992-469; 1992 Tax Ct. Memo LEXIS 484; 64 T.C.M. (CCH) 531;
August 18, 1992, Filed
Decision will be entered for respondent in the corrected amounts.
For Ben Levine and Helen E. Levine: pro se.
For Respondent: John Altman.
BUCKLEY
BUCKLEY
MEMORANDUM OPINION
BUCKLEY, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3) 1 and Rules 180, 181, and 182. Respondent determined a deficiency in petitioners' 1988…
2Cases cited9 opinions
- Flemming v. NestorSupreme Court of the United States · 1960
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Enoch v. CommissionerUnited States Tax Court · 1972
- William R. And Lorna E. Hall v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
4 more not listed; retrieve them via the Exa API.