Legal Opinion
Friedman v. Commissioner
United States Tax Court
Decided November 23, 1993No. Docket No. 7359-90UnpublishedCited by 2 opinions
1Opinion of the Court
PHILIP H. FRIEDMAN AND ANNA FRIEDMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Friedman v. Commissioner
Docket No. 7359-90
United States Tax Court
T.C. Memo 1993-549; 1993 Tax Ct. Memo LEXIS 559; 66 T.C.M. (CCH) 1404;
November 23, 1993, Filed
Decision will be entered for respondent.
For petitioners: Jay J. Freireich, Harvey R. Poe, and Gerald S. Rotunda.
For respondent: Susan G. Lewis, Albert G. Kobylarz, and Guy G. Lavignera.
GERBER
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent, by means of a statutory notice of deficiency, determined Federal income tax…
2Cases cited8 opinions
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Bokum v. CommissionerUnited States Tax Court · 1990
- Falsetti v. CommissionerUnited States Tax Court · 1985
- Richard D. Bokum, Ii, Margaret B. Bokum v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993
- Jacquelyn Hayman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1993
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Philip Friedman, Anna Friedman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1995
- Nancy Silverman and Estate of Sheldon Silverman, Deceased, Nancy Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1997