Legal Opinion

Gherman v. Commissioner

United States Tax Court

Decided May 20, 1981No. Docket Nos. 13130-79, 13131-79, 8408-80, 8409-80, 16804-80Unpublished

1Opinion of the Court

HENRY GHERMAN and JOAN GHERMAN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Gherman v. Commissioner

Docket Nos. 13130-79, 13131-79, 8408-80, 8409-80, 16804-80.

United States Tax Court

T.C. Memo 1981-248; 1981 Tax Ct. Memo LEXIS 499; 41 T.C.M. (CCH) 1546; T.C.M. (RIA) 81248;

May 20, 1981.

Marvin C. Gutter and Martin J. Nash, for the petitioners in docket Nos. 13130-79 and 13131-79.

Richard B. Wallace, for the petitioners in docket Nos. 8408-80, 8409-80, and 16804-80.

W. Robert Abramitis and Steve Lee Young, for the respondent.

SCOTT

MEMORANDUM OPINION

SCOTT, Judge: On February…

2Cases cited6 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Helvering v. TaylorSupreme Court of the United States · 1935
  3. Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
  4. Jackson v. CommissionerUnited States Tax Court · 1979
  5. Llorente v. CommissionerUnited States Tax Court · 1980

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