Legal Opinion

Ginsburg v. Commissioner

United States Tax Court

Decided June 21, 1976No. Docket Nos. 4741-69, 184-72Unpublished

1Opinion of the Court

ARNOLD L. GINSBURG and JANE LEE GINSBURG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ginsburg v. Commissioner

Docket Nos. 4741-69, 184-72.

United States Tax Court

T.C. Memo 1976-199; 1976 Tax Ct. Memo LEXIS 205; 35 T.C.M. (CCH) 860; T.C.M. (RIA) 760199;

June 21, 1976, Filed

Sidney Blumenberg and Ralph A. Matalon, for the petitioners. Larry Kars and Theodore J. Kletnick, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge: Respondent determined the following deficiencies in petitioners' Federal income taxes:

Additions to tax

Year

Docket No.

Income Tax

Sec…

2Cases cited27 opinions

  1. Jasionowski v. CommissionerUnited States Tax Court · 1976
  2. Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
  3. Condor Merritt v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
  4. William J. Drieborg and Laura D. Drieborg v. Commissioner of Internal Revenue, William J. Drieborg v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
  5. Reis v. CommissionerUnited States Tax Court · 1942

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