Legal Opinion
Belitsky v. Commissioner
United States Tax Court
Decided November 26, 1991No. Docket No. 28508-88Unpublished
1Opinion of the Court
ANDREW F. BELITSKY, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Belitsky v. Commissioner
Docket No. 28508-88
United States Tax Court
T.C. Memo 1991-577; 1991 Tax Ct. Memo LEXIS 625; 62 T.C.M. (CCH) 1307; T.C.M. (RIA) 91577;
November 26, 1991, Filed
Decision will be entered under Rule 155.
Rex E. Sager, for the petitioner.
Robert W. Kern, for the respondent.
RUWE, Judge.
RUWE
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined a deficiency in petitioner's 1984 Federal income tax of $ 38,944.54. After concessions by the parties, the issues for decision are: (1) Whether…
2Cases cited4 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Rink v. CommissionerUnited States Tax Court · 1969
- Carolina, C. & O. R. Co. v. CommissionerUnited States Tax Court · 1984
- Carolina, Clinchfield and Ohio Railway Company v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1987