Legal Opinion
Matles v. Commissioner
United States Tax Court
Decided September 23, 1964No. Docket No. 93546Unpublished
1Opinion of the Court
James J. Matles and Esther Matles v. Commissioner.
Matles v. Commissioner
Docket No. 93546.
United States Tax Court
T.C. Memo 1964-248; 1964 Tax Ct. Memo LEXIS 88; 23 T.C.M. (CCH) 1489; T.C.M. (RIA) 64248;
September 23, 1964
Frank J. Donner, 342 Madison Ave., New York, N. Y., and Robert Lewis, for the petitioners. Leon M. Kerry, for the respondent.
SCOTT
Memorandum Findings of Fact and Opinion
SCOTT, Judge: Respondent determined deficiencies in petitioners' income taxes in the amounts of $2,448.26 and $1,925.10 for the calendar years 1955 and 1956, respectively.
The issues for decision are:(1) Whether…
2Cases cited25 opinions
- James v. United StatesSupreme Court of the United States · 1961
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Commissioner v. SmithSupreme Court of the United States · 1945
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Sachs v. CommissionerUnited States Tax Court · 1959
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