Legal Opinion
Gurentz v. Commissioner
United States Tax Court
Decided June 26, 1978No. Docket Nos. 6412-76 and 6515-76UnpublishedCited by 1 opinion
1Opinion of the Court
MURRAY G. AND ESTHER G. GURENTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
JAMES S. AND VIVIAN J. EZELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gurentz v. Commissioner
Docket Nos. 6412-76 and 6515-76.
United States Tax Court
T.C. Memo 1978-238; 1978 Tax Ct. Memo LEXIS 282; 37 T.C.M. (CCH) 1027; T.C.M. (RIA) 78238;
June 26, 1978, Filed
Ronald M. Mankoff,Robert Edwin Davis, for the petitioners.
Raymond L. Collins, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined the following deficiencies in petitioners' Federal…
2Cases cited10 opinions
- Black Motor Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
- Black Motor Co. v. CommissionerUnited States Board of Tax Appeals · 1940
- Krim-Ko Corp. v. CommissionerUnited States Tax Court · 1951
- Roanoke Vending Exchange, Inc. v. CommissionerUnited States Tax Court · 1963
- Thor Power Tool Co. v. CommissionerUnited States Tax Court · 1975
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Owens v. SullivanDistrict Court, E.D. Arkansas · 1991