Legal Opinion

Glass v. Commissioner

United States Tax Court

Decided December 5, 1988No. Docket Nos. 5529-86; 5530-86; 27170-86Unpublished

1Opinion of the Court

GARY GLASS, TRANSFEREE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Glass v. Commissioner

Docket Nos. 5529-86; 5530-86; 27170-86.

United States Tax Court

T.C. Memo 1988-550; 1988 Tax Ct. Memo LEXIS 579; 56 T.C.M. (CCH) 764; T.C.M. (RIA) 88550;

December 5, 1988

Arthur Pelikow and Larry Kars, for the petitioners.

Roland Barral and Jeannette D. Schmelzle, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge: Respondent determined the following deficiencies in petitioners' Federal income tax:

Docket No.

Petitioner

Year Ended

Deficiency

5530-86

Three G…

2Cases cited12 opinions

  1. Patin v. CommissionerUnited States Tax Court · 1987
  2. Glass v. CommissionerUnited States Tax Court · 1986
  3. Smith v. CommissionerUnited States Tax Court · 1982
  4. Nathan Fleischer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1968
  5. Katz v. CommissionerUnited States Tax Court · 1988

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