Legal Opinion
Frankel v. Commissioner
United States Tax Court
Decided January 25, 1989No. Docket No. 5077-86UnpublishedCited by 2 opinions
1Opinion of the Court
RUSSELL M. FRANKEL AND JULIA A. FRANKEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Frankel v. Commissioner
Docket No. 5077-86.
United States Tax Court
T.C. Memo 1989-39; 1989 Tax Ct. Memo LEXIS 36; 56 T.C.M. (CCH) 1156; T.C.M. (RIA) 89039;
January 25, 1989.
George W. Connelly, Jr. and Harold A. Chamberlain, for the petitioners.
Marion S. Friedman and Marilyn S. Ames, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined deficiencies in petitioners' Federal income taxes for the following taxable years:
Taxable Year
Petitioner(s)
Deficie…
2Cases cited5 opinions
- King v. CommissionerUnited States Tax Court · 1987
- Kemon v. CommissionerUnited States Tax Court · 1951
- Vickers v. CommissionerUnited States Tax Court · 1983
- Hall v. CommissionerUnited States Board of Tax Appeals · 1934
- Commissioner of Internal Revenue v. StevensCourt of Appeals for the Second Circuit · 1935
3Cited by2 opinions
- Bielfeldt v. CommissionerUnited States Tax Court · 1998
- Pacific Sec. v. CommissionerUnited States Tax Court · 1992