Legal Opinion
Benjamin v. Commissioner
United States Tax Court
Decided December 6, 1993No. Docket No. 21673-92Unpublished
1Opinion of the Court
PETER E. AND SHEILA R. BENJAMIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Benjamin v. Commissioner
Docket No. 21673-92
United States Tax Court
T.C. Memo 1993-575; 1993 Tax Ct. Memo LEXIS 586; 66 T.C.M. (CCH) 1488;
December 6, 1993, Filed
Decision will be entered under Rule 155.
For petitioners: Timothy S. Harris.
For respondents: Carlos Oviedo.
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1 Respondent determined a deficiency in petitioners' Federal income tax for 1989 in the amount…
2Cases cited8 opinions
- Haynes v. United StatesSupreme Court of the United States · 1957
- Take v. CommissionerUnited States Tax Court · 1984
- Thomas Take and Janice Take v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1986
- Trappey v. CommissionerUnited States Tax Court · 1960
- Waller v. United StatesCourt of Appeals for the D.C. Circuit · 1950
3 more not listed; retrieve them via the Exa API.