Legal Opinion

Teichgraeber v. Commissioner

United States Tax Court

Decided December 13, 1979No. Docket Nos. 7591-74, 7592-74, 7593-74, 7594-74Unpublished

1Opinion of the Court

BERNARD E. TEICHGRAEBER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Teichgraeber v. Commissioner

Docket Nos. 7591-74, 7592-74, 7593-74, 7594-74

United States Tax Court

T.C. Memo 1979-500; 1979 Tax Ct. Memo LEXIS 22; 39 T.C.M. (CCH) 710; T.C.M. (RIA) 79500;

December 13, 1979, Filed; As Amended December 14, 1979

Elliot Ira Miller, for the petitioners.

Richard S. Kestenbaum and Peter Matwiczyk, for the respondent.

WILBUR

MEMORANDUM FINDINGS OF FACT AND OPINION

WILBUR, Judge: Respondent determined the following deficiencies in, and additions to, the petitioners' Federal income…

2Cases cited12 opinions

  1. Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
  2. James v. United StatesSupreme Court of the United States · 1961
  3. United States v. BasyeSupreme Court of the United States · 1973
  4. Bowers v. Kerbaugh-Empire Co.Supreme Court of the United States · 1926
  5. Moore v. CommissionerUnited States Tax Court · 1978

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