Legal Opinion

Lebow v. Commissioner

United States Tax Court

Decided July 25, 1995No. Docket No. 33936-87Unpublished

1Opinion of the Court

MARK D. LEBOW AND CATHERINE LEBOW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lebow v. Commissioner

Docket No. 33936-87

United States Tax Court

T.C. Memo 1995-333; 1995 Tax Ct. Memo LEXIS 334; 70 T.C.M. (CCH) 155;

July 25, 1995, Filed

Decision will be entered in accordance with respondent's computations.

Emilio A. Dominianni, for petitioners.

Mary Ann Amodeo, for respondent.

COHEN

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined a deficiency of $ 31,029.52 in petitioners' Federal income taxes for 1981 and an addition to tax of $ 6,057.30 under section…

2Cases cited16 opinions

  1. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  2. James Karr and Nancy L. Karr v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1991
  3. Smith v. CommissionerUnited States Tax Court · 1988
  4. Horn v. CommissionerUnited States Tax Court · 1988
  5. Dean B. Smith and Irma Smith v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991

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