Legal Opinion

Misbin v. Commissioner

United States Tax Court

Decided June 13, 1985No. Docket No. 27953-82Unpublished

1Opinion of the Court

MORRIS MISBIN AND DOROTHY A. MISBIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Misbin v. Commissioner

Docket No. 27953-82.

United States Tax Court

T.C. Memo 1985-285; 1985 Tax Ct. Memo LEXIS 348; 50 T.C.M. (CCH) 131; T.C.M. (RIA) 85285;

June 13, 1985.

Steven J. Halpern, for the petitioners.

Howard Rosenblatt, for the respondent.

GERBER

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge: Respondent determined deficiencies in petitioners' joint Federal income taxes for calendar years 1978 and 1979 in the amounts of $31,104.54 and $16,749.25, respectively. The issue presented for…

2Cases cited17 opinions

  1. United States v. SoteloSupreme Court of the United States · 1978
  2. Edward J. Bloom v. United StatesCourt of Appeals for the Ninth Circuit · 1960
  3. Botta v. ScanlonCourt of Appeals for the Second Circuit · 1963
  4. Medeiros v. CommissionerUnited States Tax Court · 1981
  5. Stamos v. CommissionerUnited States Tax Court · 1954

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