Legal Opinion
Gevirtz v. Commissioner
United States Tax Court
Decided March 18, 1987No. Docket No. 27914-84Unpublished
1Opinion of the Court
MICHAEL J. GEVIRTZ AND JOAN K. GEVIRTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gevirtz v. Commissioner
Docket No. 27914-84.
United States Tax Court
T.C. Memo 1987-144; 1987 Tax Ct. Memo LEXIS 140; 53 T.C.M. (CCH) 379; T.C.M. (RIA) 87144;
March 18, 1987.
Jack A. Linton and Steven P. Krasney, for the petitioners.
David E. Gaston, for the respondent.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge: Respondent determined that for 1979 there is a deficiency in petitioners' income tax of $32,098 and an addition to tax undersection 6653(a) of $1,605. After concessions, the…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Conlorez Corp. v. CommissionerUnited States Tax Court · 1968
- Wallendal v. CommissionerUnited States Tax Court · 1959
- Cropland Chem. Corp. v. CommissionerUnited States Tax Court · 1980
- Klein v. CommissionerUnited States Tax Court · 1956
1 more not listed; retrieve them via the Exa API.