Legal Opinion

Silverman v. Commissioner

United States Tax Court

Decided September 26, 1968No. Docket Nos. 4572-64, 5405-65Unpublished

1Opinion of the Court

Samuel S. Silverman and Norma B. Silverman v. Commissioner.

Silverman v. Commissioner

Docket Nos. 4572-64, 5405-65.

United States Tax Court

T.C. Memo 1968-216; 1968 Tax Ct. Memo LEXIS 81; 27 T.C.M. (CCH) 1066; T.C.M. (RIA) 68216;

September 26, 1968. Filed

George P. Williams III, 1719 Packard Bldg., Philadelphia, Pa., for the petitioners. Max J. Hamburger, for the respondent.

RAUM

Memorandum Findings of Fact and Opinion

The Commissioner determined the following deficiencies in petitioners' income taxes:

Docket No. 4572-64

Year

Deficiency

1959

$12,221.46

1960

10,340.06

1961

15,112.81

1962

16,664.15

Docket No.…

2Cases cited2 opinions

  1. Massachusetts v. United StatesSupreme Court of the United States · 1948
  2. Victorson v. CommissionerUnited States Tax Court · 1962

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