Legal Opinion
Shenker v. Commissioner
United States Tax Court
Decided May 24, 1984No. Docket No. 2989-78UnpublishedCited by 1 opinion
1Opinion of the Court
MORRIS A. SHENKER AND LILLIAN K. SHENKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Shenker v. Commissioner
Docket No. 2989-78.
United States Tax Court
T.C. Memo 1984-280; 1984 Tax Ct. Memo LEXIS 395; 48 T.C.M. (CCH) 164; T.C.M. (RIA) 84280;
May 24, 1984.
John L. Boeger, for the petitioner.
James Kidd, for the respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined a deficiency in the amount of $251,919.01 in petitioners' joint 1971 Federal income tax. 1 After concessions, the sole issue for decision is whether petitioners are entitled to a…
2Cases cited5 opinions
- Ramsay Scarlett & Co. v. CommissionerUnited States Tax Court · 1974
- Ramsay Scarlett and Company, Inc. v. Commissioner of Internal Revenue, Baltimore Stevedoring Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1975
- Edwin Christman Dawn and June Estelle Dawn v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Estate of Scofield v. CommissionerCourt of Appeals for the Sixth Circuit · 1959
- Schacht v. CommissionerUnited States Tax Court · 1967
3Cited by1 opinion
- Morris A. Shenker and Lillian K. Shenker v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1986