Legal Opinion
Herbster v. Commissioner
United States Tax Court
Decided December 11, 1963No. Docket No. 80819UnpublishedCited by 1 opinion
1Opinion of the Court
Albert H. Herbster and Lena Herbster v. Commissioner.
Herbster v. Commissioner
Docket No. 80819.
United States Tax Court
T.C. Memo 1963-323; 1963 Tax Ct. Memo LEXIS 23; 22 T.C.M. (CCH) 1689; T.C.M. (RIA) 63323;
December 11, 1963
David S. Meyers and Richard F. Stevens, for the petitioners. Eugene S. Linett, for the respondent.
SCOTT
Memorandum Findings of Fact and Opinion
SCOTT, Judge: Respondent determined deficiencies in petitioners' income tax for the calendar years 1954 and 1955 in the amounts of $4,797.86 and $40.38, respectively, and additions to the tax for the calendar year 1954 under sections…
2Cases cited3 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Elwin H. v. Reeves, Jr., Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1963
- Duerr v. CommissionerUnited States Tax Court · 1958
3Cited by1 opinion
- Hawkinson v. CommissionerUnited States Tax Court · 1972