Legal Opinion
Rubin v. Commissioner
United States Tax Court
Decided August 20, 1963No. Docket No. 79722Unpublished
1Opinion of the Court
Eva Rubin v. Commissioner.
Rubin v. Commissioner
Docket No. 79722.
United States Tax Court
T.C. Memo 1963-218; 1963 Tax Ct. Memo LEXIS 125; 22 T.C.M. (CCH) 1089; T.C.M. (RIA) 63218;
August 20, 1963
Burton L. Williams, 85 Devonshire St., Boston, Mass. for the petitioner. Alexander L. Ross, Jr., for the respondent.
OPPER
Memorandum Findings of Fact and Opinion
OPPER, Judge: Respondent determined deficiencies in petitioner's income tax as follows:
Year
Amount
1952
$ 2,126.52
1953
4,853.42
1954
10,074.85
1955
2,895.68
1956
393.17
The issues remaining for decision are (1) whether the payments by petitioner's husband to…
2Cases cited13 opinions
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Burnet v. ClarkSupreme Court of the United States · 1932
- Commissioner of Internal Revenue v. The Bagley & Sewall Co.Court of Appeals for the Second Circuit · 1955
- Western Wine & Liquor Co. v. CommissionerUnited States Tax Court · 1952
- Cedar Valley Distillery, Inc. v. CommissionerUnited States Tax Court · 1951
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