Legal Opinion
Sperling v. Commissioner
United States Tax Court
Decided November 23, 1982No. Docket Nos. 6112-79, 15025-79UnpublishedCited by 2 opinions
1Opinion of the Court
HERBERT L. SPERLING and JANICE SPERLING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sperling v. Commissioner
Docket Nos. 6112-79, 15025-79
United States Tax Court
T.C. Memo 1982-681; 1982 Tax Ct. Memo LEXIS 67; 45 T.C.M. (CCH) 193; T.C.M. (RIA) 82681;
November 23, 1982.
Thomas A. Condon, for the petitioners.
Vincent R. Barrella, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge:* Respondent determined the following deficiencies in petitioners' Federal income taxes:
Year
Deficiency
1974
$4,650.09
1975
9,739.02
1976
8,473.00
The issues for decision are whether…
2Cases cited15 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Helvering v. HorstSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Commissioner v. LesterSupreme Court of the United States · 1961
- Estate of Craft v. CommissionerUnited States Tax Court · 1977
10 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Herbert L. Sperling and Janice Sperling v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
- Herbert L. Sperling and Janice Sperling v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984