Weinstein v. Commissioner
United States Tax Court
1. Tax Court rules require that the petition contain clear and concise assignments of error as well as clear and concise statements of the facts relied upon as sustaining the assignments. Rule 7 (c) (4) (B) 4 and 5, Tax Court Rules of Practice.
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1. Tax Court rules require that the petition contain clear and concise assignments of error as well as clear and concise statements of the facts relied upon as sustaining the assignments. Rule 7 (c) (4) (B) 4 and 5, Tax Court Rules of Practice. Where petition fails to satisfy this rule, the Court may dismiss or, if a stipulation is filed clarifying and narrowing the issues the parties will be held strictly to the terms of the stipulation and no other issue will be considered. 2. For purposes of section 122 (d) (5), I. R. C. 1939, salary is income derived from a trade or business. Anders I.…
1Opinion of the Court
OPINION.
Raum, Judge:
The Commissioner determined a deficiency in income tax against petitioners, husband and wife, in the amount of $3,854.71 for the year 1950. Petitioners reside in New York and filed their return for 1950 with the then collector of internal revenue for the third district of New York. The husband, Godfrey M. Wein-stein, will hereinafter be referred to as petitioner. The facts have been stipulated.
The determination of deficiency for 1950 is based upon eight separately numbered adjustments made by the Commissioner, and the stipulation of facts makes clear that only adjustment…
2Cases cited4 opinions
- Lagreide v. CommissionerUnited States Tax Court · 1954
- Edward Folker v. James W. Johnson, Individually and as a Former Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1956
- McDonnell Aircraft Corp. v. CommissionerUnited States Tax Court · 1951
- Cunningham v. CommissionerUnited States Tax Court · 1953
3Cited by38 opinions
- Lavern Scherping v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1984
- Klein v. CommissionerUnited States Tax Court · 1965
- Voelker v. CommissionerUnited States Tax Court · 1981
- Hayman v. CommissionerUnited States Tax Court · 1968
- Carskadon v. Comm'rUnited States Tax Court · 2003
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