Legal Opinion
Dubin v. Commissioner
United States Tax Court
Decided August 17, 1976No. Docket No. 2848-73UnpublishedCited by 1 opinion
1Opinion of the Court
SAMUEL S. DUBIN and LYDIA S. DUBIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dubin v. Commissioner
Docket No. 2848-73.
United States Tax Court
T.C. Memo 1976-256; 1976 Tax Ct. Memo LEXIS 148; 35 T.C.M. (CCH) 1120; T.C.M. (RIA) 760256;
August 17, 1976, Filed
Samuel S. Dubin and Lydia S. Dubin, pro se.
Richard N. Weinstein, for the respondent.
FORRESTER
MEMORANDUM FINDINGS OF FACT AND OPINION
FORRESTER, Judge: Respondent has determined a deficiency of $601 in petitioners' 1971 Federal income tax. Concessions having been made, the sole issue remaining for our decision is whether…
2Cases cited6 opinions
- Matheson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- The Citizens Bank of Weston v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1958
- Citizens Bank of Weston v. CommissionerUnited States Tax Court · 1957
- Draper v. CommissionerUnited States Tax Court · 1950
- Broido v. CommissionerUnited States Tax Court · 1961
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Marc L. Mancini v. CommissionerUnited States Tax Court · 2019