Legal Opinion
Seserman v. Commissioner
United States Tax Court
Decided August 10, 1962No. Docket Nos. 84938, 94343UnpublishedCited by 1 opinion
1Opinion of the Court
Allan A. Seserman and Charlotte R. Seserman v. Commissioner. Charlotte Seserman and Allan Seserman v. Commissioner.
Seserman v. Commissioner
Docket Nos. 84938, 94343.
United States Tax Court
T.C. Memo 1962-191; 1962 Tax Ct. Memo LEXIS 118; 21 T.C.M. (CCH) 1042; T.C.M. (RIA) 62191;
August 10, 1962
Allan A. Seserman, pro se, 19 Milk St., Boston, Mass. J. Frost Walker, Jr., Esq., for the respondent.
OPPER
Memorandum Findings of Fact and Opinion
OPPER, Judge: In these consolidated proceedings respondent's determinations of deficiencies in income tax, as follows, are challenged:
Docket
Year
No.
Deficiency
1954
94…
2Cases cited1 opinion
- General Artists Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
3Cited by1 opinion
- Ramella v. CommissionerUnited States Tax Court · 1979