Legal Opinion
Rifkin v. Commissioner
United States Tax Court
Decided June 8, 1988No. Docket No. 1790-86Unpublished
1Opinion of the Court
PAUL N. RIFKIN AND IRENE S. RIFKIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rifkin v. Commissioner
Docket No. 1790-86.
United States Tax Court
T.C. Memo 1988-255; 1988 Tax Ct. Memo LEXIS 278; 55 T.C.M. (CCH) 1055; T.C.M. (RIA) 88255;
June 8, 1988.
Darron C. Knutson, for the petitioners.
John C. Schmittdiel, for the respondent.
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined deficiencies in petitioners' 1980 and 1981 Federal income tax in the respective amount of $ 9,216 and $ 6,451. The issue for decision is whether section 265(2)1 causes interest…
2Cases cited11 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Coleman v. CommissionerUnited States Tax Court · 1986
- The Wisconsin Cheeseman, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1968
- Bradford v. CommissionerUnited States Tax Court · 1973
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