Legal Opinion
Mahler v. Commissioner
United States Tax Court
Decided January 29, 1987No. Docket No. 19314-84UnpublishedCited by 1 opinion
1Opinion of the Court
JOHN I. MAHLER and MARTELLE H. MAHLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Mahler v. Commissioner
Docket No. 19314-84.
United States Tax Court
T.C. Memo 1987-64; 1987 Tax Ct. Memo LEXIS 60; 52 T.C.M. (CCH) 1552; T.C.M. (RIA) 87064;
January 29, 1987.
John I. Mahler, pro se.
Clement Shugerman, for the respondent.
WRIGHT
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: Respondent determined a deficiency of $1,406 in petitioners' 1980 Federal income tax. After a concession, 1 the sole issue for consideration is whether testamentary trust distributions received by…
2Cases cited22 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Estate of Craft v. CommissionerUnited States Tax Court · 1977
- In Re the Estate of RosenbergNew York Court of Appeals · 1935
- Caravaggio v. Retirement Board of the Teachers' Retirement SystemNew York Court of Appeals · 1975
- Schaffner v. Chemical BankDistrict Court, S.D. New York · 1972
17 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- O'Brien v. Comm'rUnited States Tax Court · 2003