Legal Opinion
Dritz v. Commissioner
United States Tax Court
Decided August 27, 1969No. Docket Nos. 3814-65, 3815-65, 3834-65, 5540-66UnpublishedCited by 9 opinions
1Opinion of the Court
Max Dritz, et al. 1 v. Commissioner.
Dritz v. Commissioner
Docket Nos. 3814-65, 3815-65, 3834-65, 5540-66.
United States Tax Court
T.C. Memo 1969-175; 1969 Tax Ct. Memo LEXIS 121; 28 T.C.M. (CCH) 874; T.C.M. (RIA) 69175;
August 27, 1969, Filed
Sidney A. Soltz, Biscayne Bldg., Miami, Fla., for the petitioners. Glen W. Gilson, II, for the respondent. 875
FORRESTER
Memorandum Findings of Fact and Opinion
FORRESTER, Judge: In these consolidated cases, respondent has determined deficiencies as follows:
Dkt. No.
Petitioner
Year
Def.
Sec. 6651(a)
Sec. 6653(a)
3814-65
Max Dritz
1962
$ 1,670.01
$ 417.50
$ 83.50
1963
368.00
92…
2Cases cited10 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Hague Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
- Elliott v. CommissionerUnited States Tax Court · 1963
- Hague v. CommissionerUnited States Board of Tax Appeals · 1941
- Mitchell v. CommissionerUnited States Tax Court · 1969
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Millette & Associates, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1979
- Tucker v. United StatesUnited States Court of Claims · 1985
- Philip S. Morgan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
- Conovitz v. Comm'rUnited States Tax Court · 1980
- Armaganian v. CommissionerUnited States Tax Court · 1978
4 more not listed; retrieve them via the Exa API.