Legal Opinion
Shenker v. Commissioner
United States Tax Court
Decided June 24, 1985No. Docket No. 9961-77UnpublishedCited by 1 opinion
1Opinion of the Court
MORRIS A. SHENKER and LILLIAN K. SHENKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Shenker v. Commissioner
Docket No. 9961-77.
United States Tax Court
T.C. Memo 1985-301; 1985 Tax Ct. Memo LEXIS 333; 50 T.C.M. (CCH) 189; T.C.M. (RIA) 85301;
June 24, 1985.
James F. Nangle, Jr., for the petitioners.
Henry C. Lowenhaupt, for petitioner, Lillian K. Shenker, as of June 5, 1985.
James F. Kidd and Robert R. Rubin, for the respondent.
WILES
MEMORANDUM FINDINGS OF FACT AND OPINION
WILES, Judge: Respondent determined the following deficiencies in petitioners' Federal incomes taxes:
Year
Deficiency
2Cases cited20 opinions
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Estate of Charles T. Franklin, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
- Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1985
- Grodt & McKay Realty, Inc. v. CommissionerUnited States Tax Court · 1981
15 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Morris A. Shenker and Lillian K. Shenker v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1986