Legal Opinion
Zohoury v. Commissioner
United States Tax Court
Decided September 26, 1983No. Docket Nos. 11566-80, 23910-81UnpublishedCited by 3 opinions
1Opinion of the Court
BADI ZOHOURY and WILMA J. ZOHOURY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Zohoury v. Commissioner
Docket Nos. 11566-80, 23910-81.
United States Tax Court
T.C. Memo 1983-597; 1983 Tax Ct. Memo LEXIS 193; 46 T.C.M. (CCH) 1521; T.C.M. (RIA) 83597;
September 26, 1983.
Fred A. Foley, for the petitioners.
F. Michael Kovach, Jr., for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: Respondent determined deficiencies in petitioner's Federal income tax as follows:
Tax Year
Deficiency
1977
$27,316.00
1978
13,781.71
After concessions by the petitioners, the issues are:…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- Burnet v. HoustonSupreme Court of the United States · 1931
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Gilman v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
8 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Keating v. CommissionerUnited States Tax Court · 1987
- Christopher Michael Dufresne v. CommissionerUnited States Tax Court · 2019
- Keating v. CommissionerUnited States Tax Court · 1987