Legal Opinion
SOMMER v. COMMISSIONER
United States Tax Court
Decided April 11, 1983No. Docket No. 9954-82Unpublished
1Opinion of the Court
BERNARD I. SOMMER and JULIA S. SOMMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
SOMMER v. COMMISSIONER
Docket No. 9954-82
United States Tax Court
T.C. Memo 1983-196; 1983 Tax Ct. Memo LEXIS 590; 45 T.C.M. (CCH) 1271; T.C.M. (RIA) 83196;
April 11, 1983.
Bernard I. Sommer, pro se.
William E. Bogner, for the respondent.
COHEN
MEMORANDUM OPINION
COHEN, Judge: Respondent has moved for summary judgment and for an award of damages in this case, in which petitioners' primary contentions are that wages paid in exchange for services provided by them are not taxable as income and that they have…
2Cases cited26 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Gajewski v. CommissionerUnited States Tax Court · 1976
- Grosshandler v. CommissionerUnited States Tax Court · 1980
21 more not listed; retrieve them via the Exa API.