Legal Opinion

Rodriguez-Torres v. Commissioner

United States Tax Court

Decided March 31, 1970No. Docket No. 5709-66Unpublished

1Opinion of the Court

Ramon Rodriguez-Torres and Gudelia Rodriguez-Torres v. Commissioner.

Rodriguez-Torres v. Commissioner

Docket No. 5709-66.

United States Tax Court

T.C. Memo 1970-76; 1970 Tax Ct. Memo LEXIS 281; 29 T.C.M. (CCH) 343; T.C.M. (RIA) 70076;

March 31, 1970, Filed.

Albert B. Lewis and Leonard Alterwein 4 E. 43rd St., New York, N. Y. for the petitioners. Stanley J. Goldberg, for the respondent.

FORRESTER

Memorandum Findings of Fact and Opinion

FORRESTER, Judge: Respondent has determined a deficiency in petitioners' 1964 Federal income tax in the amount of $1,089.82.

The only issue for decision is whether…

2Cases cited6 opinions

  1. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  2. Robertson v. United StatesSupreme Court of the United States · 1952
  3. Weill v. CommissionerUnited States Tax Court · 1951
  4. Herbert P. Weinmann v. United StatesCourt of Appeals for the Second Circuit · 1960
  5. Townend v. CommissionerUnited States Tax Court · 1956

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