Legal Opinion
Goodman v. Commissioner
United States Tax Court
Decided September 7, 1971No. Docket Nos. 5616-68, 5617-68Unpublished
1Opinion of the Court
Melvin H. Goodman and Roselyn A. Goodman v. Commissioner. Frances P. Goodman v. Commissioner.
Goodman v. Commissioner
Docket Nos. 5616-68, 5617-68.
United States Tax Court
T.C. Memo 1971-226; 1971 Tax Ct. Memo LEXIS 107; 30 T.C.M. (CCH) 970; T.C.M. (RIA) 71226;
September 7, 1971, filed.
Francis J. Riordan, 163 Court St., Portsmouth, N. H., for the petitioners. David L. Miller, for the respondent.
RAUM
Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in petitioners' income tax as follows:
Melvin H. & Roselyn A. Goodman
1965
$4,656.14
Frances P. Goodman
1964
$ 245.18
1965
1,311.52
2Cases cited10 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Photo-Sonics, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1966
- Photo-Sonics, Inc. v. CommissionerUnited States Tax Court · 1964
- D. Loveman & Son Export Corp. v. CommissionerUnited States Tax Court · 1960
- Gem Jewelry Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1948
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