Legal Opinion

Hayutin v. Comm'r

United States Tax Court

Decided November 8, 1979No. Docket Nos. 11377-77; 11678-77; 1239-78Unpublished

1Opinion of the Court

ARTHUR B. HAYUTIN and DORIS M. HAYUTIN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hayutin v. Comm'r

Docket Nos. 11377-77; 11678-77; 1239-78.

United States Tax Court

T.C. Memo 1979-445; 1979 Tax Ct. Memo LEXIS 77; 39 T.C.M. (CCH) 449; T.C.M. (RIA) 79445;

November 8, 1979, Filed

Stanley L. Drexler and Chester J. Stern, for the petitioners in docket No. 11377-77.

Martin P. Miller, for the petitioners in docket No. 11678-77.

Arthur B. Hayutin, pro se in docket No. 1239-78.

Richard D. D'Estrada, for the respondent.

TANNENWALD

MEMORANDUM OPINION

TANNENWALD, Judge: Respondent…

2Cases cited14 opinions

  1. Commissioner v. SunnenSupreme Court of the United States · 1948
  2. Commissioner v. LesterSupreme Court of the United States · 1961
  3. T. J. Starker v. United StatesCourt of Appeals for the Ninth Circuit · 1979
  4. Fairmont Aluminum Company v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1955
  5. Coors v. CommissionerUnited States Tax Court · 1973

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