Legal Opinion
Feldman v. Commissioner
United States Tax Court
Decided March 18, 1996No. Docket No. 27086-93Unpublished
1Opinion of the Court
MARTIN FELDMAN AND LYNNE Z. GOLD-BIKIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Feldman v. Commissioner
Docket No. 27086-93.
United States Tax Court
T.C. Memo 1996-132; 1996 Tax Ct. Memo LEXIS 137; 71 T.C.M. (CCH) 2467;
March 18, 1996, Filed
Decision will be entered for Respondent.
Barry H. Frank, for petitioners.
Joellyn R. Cattell, for respondent.
HAMBLEN, Chief Judge
HAMBLEN
MEMORANDUM OPINION
HAMBLEN, Chief Judge: Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1988 in the amount of $ 31,700 and an addition to tax under section 6653(a)(1)…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- T. J. Starker v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- Lindenfelser v. LindenfelserSupreme Court of Pennsylvania · 1959
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