Legal Opinion

Lessmann v. Commissioner

United States Tax Court

Decided October 30, 1962No. Docket Nos. 79803, 79807Unpublished

1Opinion of the Court

Herbert F. Lessmann and Mildred Lessmann v. Commissioner. Herbert F. Lessmann v. Commissioner.

Lessmann v. Commissioner

Docket Nos. 79803, 79807.

United States Tax Court

T.C. Memo 1962-253; 1962 Tax Ct. Memo LEXIS 53; 21 T.C.M. (CCH) 1339; T.C.M. (RIA) 62253;

October 30, 1962

Ennis McCall, Esq., and Lewis M. Girdner, Esq., for the petitioners. Joseph D. Skinner, Esq., and William J. McNamara, Esq., for the respondent.

MULRONEY

Memorandum Findings of Fact and Opinion

MULRONEY, Judge: The respondent determined deficiencies in the petitioners' income tax and additions to tax as follows:

Docket No. 79807 -…

2Cases cited6 opinions

  1. George Schwarzkopf v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
  2. United States v. Abe BenderCourt of Appeals for the Seventh Circuit · 1955
  3. Goe v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
  4. Mauch v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
  5. Mauch v. CommissionerUnited States Board of Tax Appeals · 1937

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