Legal Opinion

Bondy v. Commissioner

United States Tax Court

Decided October 31, 1991No. Docket No. 24936-89Unpublished

1Opinion of the Court

ARTHUR E. BONDY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bondy v. Commissioner

Docket No. 24936-89

United States Tax Court

T.C. Memo 1991-545; 1991 Tax Ct. Memo LEXIS 587; 62 T.C.M. (CCH) 1126; T.C.M. (RIA) 91545;

October 31, 1991, Filed

Decision will be entered for the petitioner.

Richard G. Convicer, for the petitioner.

Carmino Santaniello, for the respondent.

POWELL, Special Trial Judge.

POWELL

MEMORANDUM OPINION

Respondent determined a deficiency in petitioner's Federal income tax for 1986 and 1987 in the respective amounts of $ 1,093.01 and $ 937.70. Respondent further determined…

2Cases cited5 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Commissioner v. TellierSupreme Court of the United States · 1966
  3. Brizell v. CommissionerUnited States Tax Court · 1989
  4. Boucher v. CommissionerUnited States Tax Court · 1981
  5. Edward W. Boucher and Gloria D. Boucher v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982

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