Legal Opinion
Harris v. Commissioner
United States Tax Court
Decided October 6, 1977No. Docket No. 860-76Unpublished
1Opinion of the Court
ETHAN G. AND ARLENE STEIN HARRIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Harris v. Commissioner
Docket No. 860-76.
United States Tax Court
T.C. Memo 1977-358; 1977 Tax Ct. Memo LEXIS 82; 36 T.C.M. (CCH) 1426; T.C.M. (RIA) 770358;
October 6, 1977, Filed
Vincent L. Alsfeld, for the petitioners.
Thomas P. Dougherty, Jr., for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Murray H. Falk pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and General Order No. 5 of this…
2Cases cited25 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Commissioner v. FlowersSupreme Court of the United States · 1946
- United States v. SilkSupreme Court of the United States · 1947
- Bartels v. BirminghamSupreme Court of the United States · 1947
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