Legal Opinion
Friedman v. Commissioner
United States Tax Court
Decided July 10, 1968No. Docket No. 1031-66UnpublishedCited by 3 opinions
1Opinion of the Court
Joseph L. Friedman and Henrietta K. Friedman v. Commissioner.
Friedman v. Commissioner
Docket No. 1031-66.
United States Tax Court
T.C. Memo 1968-145; 1968 Tax Ct. Memo LEXIS 153; 27 T.C.M. (CCH) 714; T.C.M. (RIA) 68145;
July 10, 1968, Filed
John Kennedy Lynch, 907 The East Ohio Bldg$, Cleveland, Ohio, for the petitioners. Larry L. Nameroff, for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: Respondent determined income tax deficiencies and additions to tax against the petitioners, as follows:
Year
Deficiency
Additions to tax Sec.6653(b) 1
1956
$20,183.73
$10,091.87
1957
6,622.89
2Cases cited18 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Corliss v. BowersSupreme Court of the United States · 1930
- George Schwarzkopf v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
- Vincent Cefalu and Frances P. Cefalu v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1960
- Morris Lipsitz, and Morris Lipsitz and Helen Lipsitz v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1955
13 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Considine v. United StatesUnited States Court of Claims · 1981
- T.J. Henry Associates, Inc. v. CommissionerUnited States Tax Court · 1983
- T.J. Henry Associates, Inc. v. CommissionerUnited States Tax Court · 1983