Legal Opinion
Levy v. Commissioner
United States Tax Court
Decided August 19, 1992No. Docket No. 22261-90Unpublished
1Opinion of the Court
DAVID D. LEVY AND MARJEAN M. LEVY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Levy v. Commissioner
Docket No. 22261-90
United States Tax Court
T.C. Memo 1992-471; 1992 Tax Ct. Memo LEXIS 496; 64 T.C.M. (CCH) 534;
August 19, 1992, Filed
Decision will be entered for respondent.
For Petitioners: Robert V. Townes III.
For Respondent: Robert W. West.
SCOTT
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined deficiencies in petitioners' Federal income taxes for the calendar years 1985 and 1986 in the amounts of $ 27,817 and $ 889, respectively. The issue for…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. Midland-Ross Corp.Supreme Court of the United States · 1965
- Whelan Associates, Inc. v. Jaslow Dental Laboratory, Inc.Court of Appeals for the Third Circuit · 1986
- Hill v. CommissionerUnited States Tax Court · 1967