Goldfield v. Comm'r
United States Tax Court
Held: (1) Petitioner, Martin Goldfield, realized in 1957 additional long-term capital gain in the amount of $41.98 from the sale in that year of an interest in a partnership; (2) petitioner realized in 1957 and 1959 unreported income of not more than $1,200 in each year from poker playing; and (3) petitioner is entitled in 1959 to additional deductions for ordinary and necessary business expenses of $2,137.49.
1Opinion of the Court
Martin Goldfield and Bernice Goldfield v. Commissioner.
Goldfield v. Comm'r
Docket Nos. 995-62, 4851-64.
United States Tax Court
T.C. Memo 1967-129; 1967 Tax Ct. Memo LEXIS 131; 26 T.C.M. (CCH) 575; T.C.M. (RIA) 67129;
June 13, 1967
Held: (1) Petitioner, Martin Goldfield, realized in 1957 additional long-term capital gain in the amount of $41.98 from the sale in that year of an interest in a partnership; (2) petitioner realized in 1957 and 1959 unreported income of not more than $1,200 in each year from poker playing; and (3) petitioner is entitled in 1959 to additional deductions for ordinary and…
2Cases cited9 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. TaylorSupreme Court of the United States · 1935
- Tauber v. CommissionerUnited States Tax Court · 1955
- Brooks v. CommissionerUnited States Tax Court · 1961
- Frances M. Cullers v. Commissioner of Internal Revenue, C. H. Cullers v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Monahan v. CommissionerUnited States Tax Court · 1968