Legal Opinion
Bertram v. Commissioner
United States Tax Court
Decided July 5, 1978No. Docket No. 1432-77Unpublished
1Opinion of the Court
WILLIAM S. BERTRAM AND MELINDA BERTRAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bertram v. Commissioner
Docket No. 1432-77.
United States Tax Court
T.C. Memo 1978-247; 1978 Tax Ct. Memo LEXIS 266; 37 T.C.M. (CCH) 1058; T.C.M. (RIA) 78247;
July 5, 1978, Filed
John A. McNamara, for the petitioners.
Jerome Borison, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: Respondent determined deficiencies of $ 20,501 and $ 9,107 in petitioners' Federal income taxes for the years 1972 and 1974, respectively.
Concessions have been made by the parties. The only…
2Cases cited13 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Woodward v. CommissionerSupreme Court of the United States · 1970
- United States v. Hilton Hotels Corp.Supreme Court of the United States · 1970
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Boagni v. CommissionerUnited States Tax Court · 1973
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