Legal Opinion
Scharf v. Commissioner
United States Tax Court
Decided December 4, 1973No. Docket No. 2351-72Unpublished
1Opinion of the Court
MORRIS N. SCHARF and FRANCES S. SCHARF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Scharf v. Commissioner
Docket No. 2351-72.
United States Tax Court
T.C. Memo 1973-265; 1973 Tax Ct. Memo LEXIS 22; 32 T.C.M. (CCH) 1247; T.C.M. (RIA) 73265;
December 4, 1973, Filed.
Harold Kamens and Rexford L. Lyon, for the petitioners.
John P. Reis, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: Respondent determined the following deficiencies in petitioners' Federal income taxes:
Year
Deficiency
1968
$ 804.76
1969
3,406.21
2
The issues for decision are: (1)Whether fire…
2Cases cited38 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Kaplan v. CommissionerUnited States Tax Court · 1965
- Robert C. Stubbs and Mary Ann Stubbs, Husband and Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- United States v. Transamerica Corporation, Transamerica Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1968
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