Legal Opinion
Tellier v. Commissioner
United States Tax Court
Decided August 14, 1963No. Docket No. 90189Unpublished
1Opinion of the Court
Walter F. Tellier and Evelyn H. Tellier v. Commissioner.
Tellier v. Commissioner
Docket No. 90189.
United States Tax Court
T.C. Memo 1963-212; 1963 Tax Ct. Memo LEXIS 129; 22 T.C.M. (CCH) 1062; T.C.M. (RIA) 63212;
August 14, 1963
Michael Kaminsky, 122 E. 42nd St., New York, N. Y., for the petitioners. Laurence Goldfein, for the respondent.
SCOTT
Memorandum Findings of Fact and Opinion
SCOTT, Judge: Respondent determined deficiencies in petitioners' income taxes for the years and in the amounts as follows:
Year
Deficiency
1952
$26,965.96
1953
30,955.12
1954
31,938.86
1955
44,741.71
1956
2,227.31
The issues for…
2Cases cited11 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Cammarano v. United StatesSupreme Court of the United States · 1959
- Tank Truck Rentals, Inc. v. CommissionerSupreme Court of the United States · 1958
- Burroughs Bldg. Material Co. v. Com'r of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Bradford v. CommissionerUnited States Tax Court · 1954
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