Legal Opinion
Bramson v. Commissioner
United States Tax Court
Decided July 3, 1986No. Docket No. 10895-84Unpublished
1Opinion of the Court
JAY H. BRAMSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bramson v. Commissioner
Docket No. 10895-84.
United States Tax Court
T.C. Memo 1986-273; 1986 Tax Ct. Memo LEXIS 334; 51 T.C.M. (CCH) 1343; T.C.M. (RIA) 86273;
July 3, 1986.
Robert D. Wilson and Harold Wilson, for the petitioner.
Grant A. Wolfe, for the respondent.
WILLIAMS
MEMORANDUM FINDINGS OF FACT AND OPINION
WILLIAMS, Judge: The Commissioner determined a deficiency in petitioner's Federal income tax for the taxable year ended December 31, 1980 in the amount of $10,696.12 and an addition to tax pursuant to section 6653(a)1…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- B.H.W. Anesthesia Foundation, Inc. v. CommissionerUnited States Tax Court · 1979
- Knollwood Memorial Gardens v. CommissionerUnited States Tax Court · 1966
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