Legal Opinion
Goldstein v. Commissioner
United States Tax Court
Decided January 21, 1987No. Docket No. 27247-83Unpublished
1Opinion of the Court
DAVID A. and CHRISTINA GOLDSTEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Goldstein v. Commissioner
Docket No. 27247-83.
United States Tax Court
T.C. Memo 1987-47; 1987 Tax Ct. Memo LEXIS 47; 52 T.C.M. (CCH) 1481; T.C.M. (RIA) 87047;
January 21, 1987.
David A. and Christina Goldstein, pro se.
Beatrice Pearson, for the respondent.
JACOBS
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined deficiencies in petitioners' Federal income taxes for 1979 and 1980 in the amounts of $1,800 and $425, respectively. After concessions, the issues for decision are: (1)…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- United States v. DavisSupreme Court of the United States · 1962
- Sharon v. CommissionerUnited States Tax Court · 1976
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