Legal Opinion
Demkowicz v. Commissioner
United States Tax Court
Decided September 4, 1975No. Docket Nos. 8480-72, 8481-72, 8482-72Unpublished
1Opinion of the Court
WALTER DEMKOWICZ and DOROTHY DEMKOWICZ, Petitioners 1 v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Demkowicz v. Commissioner
Docket Nos. 8480-72, 8481-72, 8482-72.
United States Tax Court
T.C. Memo 1975-278; 1975 Tax Ct. Memo LEXIS 94; 34 T.C.M. (CCH) 1201; T.C.M. (RIA) 750278;
September 4, 1975, Filed
Edwin Fradkin and Harvey R. Zeller, for the petitioners.
Robert N. Ginsburg and William J. Salica, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined deficiencies in and additions to the Federal income taxes of petitioners as follows:
Addition
Dock…
2Cases cited8 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Crane v. CommissionerSupreme Court of the United States · 1947
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Courtney v. CommissionerUnited States Tax Court · 1957
- Woodbury v. CommissionerUnited States Tax Court · 1967
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