Legal Opinion
Herman v. Commissioner
United States Tax Court
Decided January 22, 1979No. Docket No. 7998-76Unpublished
1Opinion of the Court
DAVID HERMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Herman v. Commissioner
Docket No. 7998-76.
United States Tax Court
T.C. Memo 1979-30; 1979 Tax Ct. Memo LEXIS 497; 38 T.C.M. (CCH) 119; T.C.M. (RIA) 79030;
January 22, 1979, Filed
Robert B. Kroner and Harvey R. Poe, for the petitioner.
Steven I. Klein, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined a deficiency in petitioner's Federal income tax in the amount of $ 31,236.36 for the taxable year 1972. Due to concessions the only issues for our decision are:(1) Whether the…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Howell v. CommissionerUnited States Tax Court · 1948
- Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. CaldwellCourt of Appeals for the Second Circuit · 1953
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