Legal Opinion

Schachter v. Commissioner

United States Tax Court

Decided June 15, 1994No. Docket No. 18390-91UnpublishedCited by 9 opinions

1Opinion of the Court

MARK AND ANNIE SCHACHTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Schachter v. Commissioner

Docket No. 18390-91

United States Tax Court

T.C. Memo 1994-273; 1994 Tax Ct. Memo LEXIS 273; 67 T.C.M. (CCH) 3092;

June 15, 1994, Filed

Decision will be entered under Rule 155.

Mark Schachter, pro se.

For respondent: Catherine K. Chastanet.

BEGHE

BEGHE

MEMORANDUM FINDINGS OF FACT AND OPINION

BEGHE, Judge: Respondent determined a $ 10,657 deficiency in petitioners' 1978 Federal income tax and additional interest under section 6621(c). By reason of the death of petitioner Annie Schachter, with…

2Cases cited3 opinions

  1. McCrary v. CommissionerUnited States Tax Court · 1989
  2. Finoli v. CommissionerUnited States Tax Court · 1986
  3. Joseph M. Irom v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1989

3Cited by9 opinions

  1. Weiner v. United StatesCourt of Appeals for the Fifth Circuit · 2004
  2. Alpha I, L.P. v. United StatesUnited States Court of Federal Claims · 2008
  3. Bergmann v. CommissionerUnited States Tax Court · 2011
  4. AHG Invs., LLC v. Comm'rUnited States Tax Court · 2013
  5. McGann v. United StatesUnited States Court of Federal Claims · 2008

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