Legal Opinion
Schwartz v. Commissioner
United States Tax Court
Decided August 24, 1995No. Docket No. 2047-93Unpublished
1Opinion of the Court
ROBERT SCHWARTZ AND PEGGY ANN SCHWARTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Schwartz v. Commissioner
Docket No. 2047-93.
United States Tax Court
T.C. Memo 1995-415; 1995 Tax Ct. Memo LEXIS 417; 70 T.C.M. (CCH) 526;
August 24, 1995, Filed
Decision will be entered under Rule 155.
Phil H. Leone, for petitioners.
William S. Garofalo and Frank A. Racaniello, for respondent.
BEGHE, Judge
BEGHE
MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, Judge: Respondent determined deficiencies of $ 72,436, $ 16,652, and $ 679 in petitioners' 1986, 1987, and 1988 Federal income taxes, respectively.
All…
2Cases cited30 opinions
- Putnam v. CommissionerSupreme Court of the United States · 1956
- United States v. GeneresSupreme Court of the United States · 1972
- Don E. Williams Co. v. CommissionerSupreme Court of the United States · 1977
- Herbert W. Dustin and Kathleen C. Dustin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
- Dustin v. CommissionerUnited States Tax Court · 1969
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