Legal Opinion
Baer v. Commissioner
United States Tax Court
Decided April 28, 1975No. Docket No. 987-73Unpublished
1Opinion of the Court
MELVIN H. BAER AND LUCILE C. BAER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Baer v. Commissioner
Docket No. 987-73.
United States Tax Court
T.C. Memo 1975-114; 1975 Tax Ct. Memo LEXIS 257; 34 T.C.M. (CCH) 565; T.C.M. (RIA) 750114;
April 28, 1975, Filed.
James F. Thornburg and Nelson J. Vogel, Jr., for the petitioners.
Thomas J. Meyer, for the respondent.
TIETJENS
MEMORANDUM OPINION
TIETJENS, Judge: The Commissioner determined deficiencies of $2,741 and $1,522 in petitioners' Federal income taxes for the years 1969 and 1970, respectively.
Concessions have been made, and the only…
2Cases cited2 opinions
- Kornblum v. Henry E. Mangels CompanyDistrict Court of Appeal of Florida · 1964
- Schine-Oswego Corp. v. TrovatoCity of New York Municipal Court · 1948