Legal Opinion
Levine v. Commissioner
United States Tax Court
Decided August 24, 1987No. Docket No. 6521-84UnpublishedCited by 1 opinion
1Opinion of the Court
LEONA LEVINE AND SAMUEL M. LEVINE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Levine v. Commissioner
Docket No. 6521-84.
United States Tax Court
T.C. Memo 1987-413; 1987 Tax Ct. Memo LEXIS 410; 54 T.C.M. (CCH) 209; T.C.M. (RIA) 87413;
August 24, 1987.
Samuel M. Levine, pro se.
Jody Tancer, for the respondent.
WRIGHT
MEMORANDUM FINDING OF FACT AND OPINION
WRIGHT, Judge: Respondent determined a deficiency in petitioners' 1981 Federal income tax in the amount of $ 4,669. The issues presented for consideration are: (1) whether a charitable contribution deduction of $ 7,000 is available for…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Fausner v. CommissionerSupreme Court of the United States · 1973
- Lykes v. United StatesSupreme Court of the United States · 1952
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Clark v. CommissionerUnited States Tax Court · 1989