Legal Opinion

Kazdin v. Commissioner

United States Tax Court

Decided April 17, 1969No. Docket No. 5286-67Unpublished

1Opinion of the Court

Nate Kazdin and Sylvia Kazdin v. Commissioner.

Kazdin v. Commissioner

Docket No. 5286-67.

United States Tax Court

T.C. Memo 1969-75; 1969 Tax Ct. Memo LEXIS 218; 28 T.C.M. (CCH) 432; T.C.M. (RIA) 69075;

April 17, 1969, Filed

John Kennedy Lynch, 907 The East Ohio Bldg., Cleveland, Ohio, for the petitioners. Frank E. Wrenick, for the respondent.

TANNENWALD

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge: Respondent determined a deficiency of $1,791.74 in petitioners' income tax for the taxable year ending December 31, 1964 and a deficiency of $2,394.73 for the taxable year ending December 31,…

2Cases cited19 opinions

  1. Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
  2. Whipple v. CommissionerSupreme Court of the United States · 1963
  3. Millsap v. CommissionerUnited States Tax Court · 1966
  4. I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968
  5. John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961

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