Legal Opinion

Altman v. Commissioner

United States Tax Court

Decided February 2, 1972No. Docket No. 1157-68Unpublished

1Opinion of the Court

Alfred Altman and Irene Altman v. Commissioner

Docket No. 1157-68.

United States Tax Court

T.C. Memo 1972-26; 1972 Tax Ct. Memo LEXIS 229; 31 T.C.M. (CCH) 91; T.C.M. (RIA) 72026;

February 2, 1972, Filed.

Harry Simon, for the petitioners. Michael K. Phalin, for the respondent.

SCOTT

Memorandum Findings of Fact and Opinion

SCOTT, Judge: Respondent determined a deficiency in petitioners' income tax for the calendar year 1964 in the amount of $78,364.45.

The issues for decision are:(1) Whether $122,535.36 in cash and securities transferred to petitioner Alfred Altman by Charlotte…

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