Legal Opinion

Ruben v. Commissioner

United States Tax Court

Decided June 8, 1987No. Docket No. 21215-85UnpublishedCited by 1 opinion

1Opinion of the Court

BARNEY C. RUBEN AND ESTATE OF ELEANOR RUBEN, DECEASED, BARNEY C. RUBEN AND DANTE P. WEBSTER, CO-EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ruben v. Commissioner

Docket No. 21215-85.

United States Tax Court

T.C. Memo 1987-277; 1987 Tax Ct. Memo LEXIS 277; 53 T.C.M. (CCH) 992; T.C.M. (RIA) 87277;

June 8, 1987.

Dickinson Thatcher, for the petitioners.

Joyce L. Sugawara, for the respondent.

WRIGHT

MEMORANDUM OPINION

WRIGHT, Judge: Respondent determined a deficiency of $135,629 for the taxable year 1981 and additions to tax in the amounts of $6,781 and 50 percent of the statutory…

2Cases cited25 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  4. Neely v. CommissionerUnited States Tax Court · 1985
  5. Bixby v. CommissionerUnited States Tax Court · 1972

20 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Legal Authority of the Department of the Treasury to Issue Regulations Indexing Capital Gains for Inflation, Department of Justice Office of Legal Counsel1992

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