Legal Opinion
Leventhal v. Commissioner
United States Tax Court
Decided March 20, 2000No. 24439-95; No. 26613-95UnpublishedCited by 1 opinion
1Opinion of the Court
HERMINE LEVENTHAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent HARVEY R. LEVENTHAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Leventhal v. Commissioner
No. 24439-95; No. 26613-95
United States Tax Court
T.C. Memo 2000-92; 2000 Tax Ct. Memo LEXIS 106; 79 T.C.M. (CCH) 1670;
March 20, 2000, Filed
Decisions will be entered under Rule 155.
Stuart A. Smith, for petitioner in docket No. 26613-95.
Anthony H. Jones, for respondent.
Gale, Joseph H.
GALE
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, JUDGE: By separate notices of deficiency, respondent determined the following…
2Cases cited10 opinions
- Jasionowski v. CommissionerUnited States Tax Court · 1976
- Jacklin v. CommissionerUnited States Tax Court · 1982
- Estate of Hill v. CommissionerUnited States Tax Court · 1973
- Grant v. CommissionerUnited States Tax Court · 1985
- Jefferson v. CommissionerUnited States Tax Court · 1949
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Wolens v. United StatesUnited States Court of Federal Claims · 2016