Legal Opinion
Scharf v. Commissioner
United States Tax Court
Decided December 10, 1973No. Docket No. 3905-71Unpublished
1Opinion of the Court
HOWARD SCHAFR and HELEN R. SCHARF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Scharf v. Commissioner
Docket No. 3905-71.
United States Tax Court
T.C. Memo 1973-272; 1973 Tax Ct. Memo LEXIS 17; 32 T.C.M. (CCH) 1281; T.C.M. (RIA) 73272;
December 10, 1973, Filed.
Sylman I. Euzent, for the petitioners.
Howard L. Williams, for the respondent.
FORRESTER
MEMORANDUM FINDINGS OF FACT AND OPINION
FORRESTER, Judge: Respondent determined the following deficiencies in petitioners' Federal income taxes:
Year
Deficiency
1965
$2,290.63
1966
2,097.52
1967
324.54
2
The issues for our decision are (1) the amount…
2Cases cited16 opinions
- Helvering v. OwensSupreme Court of the United States · 1939
- Millsap v. CommissionerUnited States Tax Court · 1966
- I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968
- Deakman-Wells Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Abraham Teitelbaum v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1965
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