Legal Opinion

Ertegun v. Commissioner

United States Tax Court

Decided February 13, 1975No. Docket Nos. 3830-71, 3831-71, 3868-71, 3908-71Unpublished

1Opinion of the Court

AHMET ERTEGUN and IOANA ERTEGUN, Et al., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ertegun v. Commissioner

Docket Nos. 3830-71, 3831-71, 3868-71, 3908-71.

United States Tax Court

T.C. Memo 1975-27; 1975 Tax Ct. Memo LEXIS 345; 34 T.C.M. (CCH) 122; T.C.M. (RIA) 750027;

February 13, 1975, Filed

Alfred D. Youngwood,Mark M. Weinstein, and George P. Felleman, for the petitioners.

Stanley Goldberg and E. Noel Harwerth, for the respondent.

QUEALY

MEMORANDUM FINDINGS OF FACT AND OPINION

QUEALY, Judge: Respondent determined deficiencies in the income tax of petitioners in the following…

2Cases cited6 opinions

  1. United States v. AndersonSupreme Court of the United States · 1926
  2. Lucas v. American Code Co.Supreme Court of the United States · 1930
  3. Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
  4. Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
  5. American Cigar Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933

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