Legal Opinion

Blumberg v. Commissioner

United States Tax Court

Decided September 15, 1992No. Docket No. 5823-90Unpublished

1Opinion of the Court

IRA BLUMBERG AND ELISA BLUMBERG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Blumberg v. Commissioner

Docket No. 5823-90

United States Tax Court

T.C. Memo 1992-545; 1992 Tax Ct. Memo LEXIS 565; 64 T.C.M. (CCH) 746;

September 15, 1992, Filed

Decision will be entered for respondent.

For Petitioners: Sanford Amdur.

For Respondent: William T. Lyons.

GERBER

GERBER

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge: Respondent, by means of a statutory notice of deficiency, determined a $ 10,822.78 deficiency in Ira and Elisa Blumberg's (petitioners) Federal income tax for taxable year 1983.…

2Cases cited26 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. United States v. BoyleSupreme Court of the United States · 1985
  3. Neely v. CommissionerUnited States Tax Court · 1985
  4. Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
  5. Jasionowski v. CommissionerUnited States Tax Court · 1976

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