Legal Opinion

Feistman v. Commissioner

United States Tax Court

Decided June 3, 1982No. Docket No. 4582-80Unpublished

1Opinion of the Court

EUGENE G. FEISTMAN and LORRAINE B. FEISTMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Feistman v. Commissioner

Docket No. 4582-80.

United States Tax Court

T.C. Memo 1982-306; 1982 Tax Ct. Memo LEXIS 440; 44 T.C.M. (CCH) 30; T.C.M. (RIA) 82306;

June 3, 1982.

Eugene G. Feistman, pro se.

James M. Eastman, for the respondent.

RAUM

MEMORANDUM FINDINGS OF FACT AND OPINION

RAUM, Judge: The Commissioner determined income tax deficiencies of $ 3,626 and $ 4,454 for the taxable years ended December 31, 1976, and December 31, 1977, respectively, against petitioners Eugene and Lorraine Feistman.…

2Cases cited11 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Bixby v. CommissionerUnited States Tax Court · 1972
  3. Feistman v. CommissionerUnited States Tax Court · 1974
  4. Eugene G. & Lorraine B. Feistman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1978
  5. Draper v. CommissionerUnited States Tax Court · 1950

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