Legal Opinion
Fried v. Commissioner
United States Tax Court
Decided May 6, 1987No. Docket No. 44804-85Unpublished
1Opinion of the Court
BERNARD FRIED AND RUTH FRIED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fried v. Commissioner
Docket No. 44804-85.
United States Tax Court
T.C. Memo 1987-236; 1987 Tax Ct. Memo LEXIS 236; 53 T.C.M. (CCH) 791; T.C.M. (RIA) 87236;
May 6, 1987.
Bernard Fried, pro se.
Drew Levitt, for the respondent.
WOLFE
MEMORANDUM FINDINGS OF FACT AND OPINION
WOLFE, Special Trial Judge: Respondent determined a deficiency of $311 in petitioners' 1982 Federal income tax. 1
The issue for decision is whether petitioners are entitled to exclude certain disability payments from gross income.
FINDINGS OF FACT
Som…
2Cases cited9 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- James v. United StatesSupreme Court of the United States · 1961
- Haar v. CommissionerUnited States Tax Court · 1982
- William A. Rutter v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1985
- Daniel S. And Emma F. Haar v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1983
4 more not listed; retrieve them via the Exa API.