Legal Opinion
Abrams v. Commissioner
United States Tax Court
Decided October 17, 1961No. Docket No. 83074Unpublished
1Opinion of the Court
Edith W. Abrams v. Commissioner.
Abrams v. Commissioner
Docket No. 83074.
United States Tax Court
T.C. Memo 1961-287; 1961 Tax Ct. Memo LEXIS 62; 20 T.C.M. (CCH) 1501; T.C.M. (RIA) 61287;
October 17, 1961
Sidney B. Gambill, Esq., and Edward I. Roth, Esq., 1259 Denniston St., Pittsburgh, Pa., for the petitioner. Charles A. Boyce, Esq., for the respondent.
TIETJENS
Memorandum Findings of Fact and Opinion
TIETJENS, Judge: The Commissioner determined deficiencies as follows:
Sec.
Sec.
Sec.
Sec.
293(b)
6653(b)
294(d)(2)
294(d)(1)(A)
Year
Income Tax
IRC of 1939
IRC of 1954
IRC of 1939
IRC of 1939
1952
($ 522.74)
$379.86
$813.…
2Cases cited5 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- De Reitzes-Marienwert v. CommissionerUnited States Tax Court · 1954
- Klein v. CommissionerUnited States Tax Court · 1952
- Landau v. CommissionerUnited States Tax Court · 1954
- Estate of Philip Landau, Deceased, Herbert Landau and Sidney Landau, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1955