Legal Opinion
Harold Levinson Assocs. v. Commissioner
United States Tax Court
Decided December 3, 1997No. Tax Ct. Dkt. No. 9575-95Unpublished
1Opinion of the Court
HAROLD LEVINSON ASSOCIATES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Harold Levinson Assocs. v. Commissioner
Tax Ct. Dkt. No. 9575-95
United States Tax Court
T.C. Memo 1997-536; 1997 Tax Ct. Memo LEXIS 620; 74 T.C.M. (CCH) 1311;
December 3, 1997, Filed
Decision will be entered under Rule 155.
Richard M. Gabor, for petitioner.
Gary W. Bornholdt, for respondent.
RAUM, JUDGE.
RAUM
MEMORANDUM OPINION
RAUM, JUDGE: The Commissioner determined deficiencies in petitioner's Federal income taxes for the taxable years ending January 31, 1990, and January 31, 1991, in the amounts of $179,860…
2Cases cited5 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Boagni v. CommissionerUnited States Tax Court · 1973
- Anchor Coupling Company, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1970
- United States v. T. W. And Evelyn B. WheelerCourt of Appeals for the Fifth Circuit · 1963
- Von Hafften v. CommissionerUnited States Tax Court · 1981