Legal Opinion
Roush v. Commissioner
United States Tax Court
Decided March 22, 1978No. Docket Nos. 7659-76, 7663-76Unpublished
1Opinion of the Court
SIGEL G. ROUSH, D.D.S., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
SIGEL AND FRANCES ROUSH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Roush v. Commissioner
Docket Nos. 7659-76, 7663-76.
United States Tax Court
T.C. Memo 1978-115; 1978 Tax Ct. Memo LEXIS 403; 37 T.C.M. (CCH) 518; T.C.M. (RIA) 780115;
March 22, 1978, Filed
David M. Buda, for the petitioners.
Andrew M. Winkler, for the respondent.
TIETJENS
MEMORANDUM FINDINGS OF FACT AND OPINION
TIETJENS, Judge: Respondent determined the following deficiencies and additions to tax in petitioners Sigel and Frances…
2Cases cited10 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Challenge Mfg. Co. v. CommissionerUnited States Tax Court · 1962
- Fausner v. CommissionerSupreme Court of the United States · 1973
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