Legal Opinion
Marcus v. Commissioner
United States Tax Court
Decided November 29, 1971No. Docket No. 2991-68UnpublishedCited by 2 opinions
1Opinion of the Court
Leonard Marcus and Muriel B. Marcus v. Commissioner.
Marcus v. Commissioner
Docket No. 2991-68.
United States Tax Court
T.C. Memo 1971-299; 1971 Tax Ct. Memo LEXIS 29; 30 T.C.M. (CCH) 1263; T.C.M. (RIA) 71299;
November 29, 1971, Filed.
Edwin Fradkin and Harvey R. Zeller, for the petitioners. John J. O'Toole, for the respondent.
QUEALY
Memorandum Findings of Fact and Opinion
QUEALY, Judge: The respondent determined deficiencies in the Federal income tax due from the petitioners as follows:
Year
Deficiency
1958
$ 2,040.25
1959
143,854.90
1960
52,819.26
1961
31,496.77
1962
27,136.66
1963
28,073.99
Total Deficiency
$285,4…
2Cases cited8 opinions
- Courtney v. CommissionerUnited States Tax Court · 1957
- Mayerson v. CommissionerUnited States Tax Court · 1966
- Albany Car Wheel Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Columbus & G. R. Co. v. CommissionerUnited States Tax Court · 1964
- Columbus and Greenville Railway Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Simmonds Precision Prods. v. Comm'rUnited States Tax Court · 1980
- Simmonds Precision Prods. v. Comm'rUnited States Tax Court · 1980