Legal Opinion
Goldstein v. Commissioner
United States Tax Court
Decided July 28, 1980No. Docket Nos. 11158-77, 11170-77Unpublished
1Opinion of the Court
ALFRED R. AND ANN L. GOLDSTEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; BARBARA L. GOLDSMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Goldstein v. Commissioner
Docket Nos. 11158-77, 11170-77.1
United States Tax Court
T.C. Memo 1980-273; 1980 Tax Ct. Memo LEXIS 310; 40 T.C.M. (CCH) 752; T.C.M. (RIA) 80273;
July 28, 1980, Filed
Hirschell E. Levine,Lawrence S. Albert, for the petitioners.
Barry C. Feldman,Vincent R. Barrella, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined deficiencies in income tax as follows:
(Peti…
2Cases cited9 opinions
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Clark v. CommissionerUnited States Tax Court · 1952
- Hans Zimmerman and Clara Zimmerman, Apellants v. United States of America and District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Clark v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Road Materials, Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Road Materials, Inc.Court of Appeals for the Fourth Circuit · 1969
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