Legal Opinion
Hyman v. Commissioner
United States Tax Court
Decided April 30, 1987No. Docket No. 1253-85UnpublishedCited by 1 opinion
1Opinion of the Court
BENJAMIN D. HYMAN and ELEANOR M. HYMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hyman v. Commissioner
Docket No. 1253-85.
United States Tax Court
T.C. Memo 1987-224; 1987 Tax Ct. Memo LEXIS 223; 53 T.C.M. (CCH) 727; T.C.M. (RIA) 87224;
April 30, 1987.
Joseph D. Edwards and Jeffrey M. Dean, for the petitioners.
J. Michael Melvin, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined deficiencies in petitioners' 1 Federal income taxes in the amounts and for the years as follows:
Year Ending
Deficiency
December 31, 1979
$274,041
December 31,…
2Cases cited24 opinions
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Schulde v. CommissionerSupreme Court of the United States · 1963
- H. O. Williams and Mrs. Ada L. Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Davis v. CommissionerUnited States Tax Court · 1987
- Pozzi v. CommissionerUnited States Tax Court · 1967
19 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Borchers v. CommissionerUnited States Tax Court · 1988