Legal Opinion

El Deeb v. Commissioner

United States Tax Court

Decided April 24, 1984No. Docket No. 1818-82Unpublished

1Opinion of the Court

MOHAMED EL DEEB and FARIDA A. TAWFIK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

El Deeb v. Commissioner

Docket No. 1818-82.

United States Tax Court

T.C. Memo 1984-205; 1984 Tax Ct. Memo LEXIS 463; 47 T.C.M. (CCH) 1603; T.C.M. (RIA) 84205;

April 24, 1984.

Kathryn J. Sedo,David John Dabill, and Sheryl Walter, for the petitioners.

Dale L. Newland, for the respondent.

KORNER

MEMORANDUM FINDINGS OF FACT AND OPINION

KORNER, Judge: Respondent determined deficiencies in petitioners' Federal income taxes for tax years ended December 31, 1978 and December 31, 1979, in the respective amounts of…

2Cases cited13 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Bingler v. JohnsonSupreme Court of the United States · 1969
  3. Reese v. CommissionerUnited States Tax Court · 1966
  4. Weinberg v. CommissionerUnited States Tax Court · 1975
  5. Dr. Hollis K. (Iii) and Patricia D. Leathers v. United States of America Dr. William F. And June B. Blankenship v. United StatesCourt of Appeals for the Eighth Circuit · 1972

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