Legal Opinion
Fudim v. Commissioner
United States Tax Court
Decided May 26, 1994No. Docket No. 10309-91UnpublishedCited by 2 opinions
1Opinion of the Court
EFREM V. FUDIM AND MARGARITA L. FUDIM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fudim v. Commissioner
Docket No. 10309-91
United States Tax Court
T.C. Memo 1994-235; 1994 Tax Ct. Memo LEXIS 240; 67 T.C.M. (CCH) 3011;
May 26, 1994, Filed
Efrem V. Fudim, pro se.
For respondent: Mark J. Miller.
PATE
PATE
MEMORANDUM FINDINGS OF FACT AND OPINION
PATE, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1
Respondent determined deficiencies in petitioners' Federal income taxes of $ 661, $ 3,449, and $ 3,276 for 1986, 1987,…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Estate of Emerson v. CommissionerUnited States Tax Court · 1977
10 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- United States v. McFerrinCourt of Appeals for the Fifth Circuit · 2009
- J. J. Powell, Inc. v. United StatesUnited States Court of Federal Claims · 2016