Legal Opinion
Marcus v. Commissioner
United States Tax Court
Decided January 4, 1988No. Docket No. 3615-84UnpublishedCited by 5 opinions
1Opinion of the Court
ALAN B. MARCUS AND JUDITH B. MARCUS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Marcus v. Commissioner
Docket No. 3615-84.
United States Tax Court
T.C. Memo 1988-3; 1988 Tax Ct. Memo LEXIS 3; 54 T.C.M. (CCH) 1452; T.C.M. (RIA) 88003;
January 4, 1988.
Morton S. Robson and Kenneth N. Miller, for the petitioners.
Victoria Wilson Fernandez and George H. Soba, for the respondent.
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined a deficiency in petitioners' tax for 1976 and 1977 in the amounts of $ 88,990.48 and $ 27,642.09, respectively. The issues are (1)…
2Cases cited30 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
25 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Boswell v. CommissionerUnited States Tax Court · 1988
- Lockett v. Comm'rUnited States Tax Court · 2008
- Starr v. CommissionerUnited States Tax Court · 1991
- Ganas v. CommissionerUnited States Tax Court · 1990
- Heltzer v. CommissionerUnited States Tax Court · 1991