Legal Opinion
Weiman v. Commissioner
United States Tax Court
Decided April 29, 1971No. Docket No. 589-70 SCUnpublishedCited by 1 opinion
1Opinion of the Court
David N. & Roslyn F. Weiman v. Commissioner.
Weiman v. Commissioner
Docket No. 589-70 SC.
United States Tax Court
T.C. Memo 1971-92; 1971 Tax Ct. Memo LEXIS 239; 30 T.C.M. (CCH) 372; T.C.M. (RIA) 71092;
April 29, 1971, Filed
Sidney W. Mintz, for the petitioners. Fred L. Baker, for the respondent.
TANNENWALD
Memorandum Findings of Fact and Opinion
TANNENWALD, Judge: The respondent determined a deficiency of $801.15 in petitioner's' income tax for the taxable year 1967. The two issues presented for decision are: (1) whether certain expenditures incurred by one of the petitioners constitute educational…
2Cases cited6 opinions
- Carroll v. CommissionerUnited States Tax Court · 1968
- James A. And Isabelle Carroll v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
- Carlucci v. CommissionerUnited States Tax Court · 1962
- Wilson v. EisnerCourt of Appeals for the Second Circuit · 1922
- Marlin v. CommissionerUnited States Tax Court · 1970
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Gibbons v. CommissionerUnited States Tax Court · 1978