Legal Opinion
Pliner v. Commissioner
United States Tax Court
Decided July 31, 1961No. Docket No. 71523Unpublished
1Opinion of the Court
Herbert E. Pliner and Rosalie Pliner v. Commissioner.
Pliner v. Commissioner
Docket No. 71523.
United States Tax Court
T.C. Memo 1961-218; 1961 Tax Ct. Memo LEXIS 130; 20 T.C.M. (CCH) 1073; T.C.M. (RIA) 61218;
July 31, 1961
Daniel S. Greenstein, Esq., Western Saving Fund Bldg., Philadelphia, Pa. for the petitioners. Frederick A. Levy, Esq., for the respondent.
SCOTT
Memorandum Findings of Fact and Opinion
SCOTT, Judge: Respondent determined a deficiency in income tax of petitioners for the year 1953 in the amount of $1,995.54. The sole issue for decision is whether the redemption of preferred stock of…
2Cases cited9 opinions
- Boyle v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Elizabeth N. B. Ferro v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
- Heman v. CommissionerUnited States Tax Court · 1959
- Sullivan v. CommissionerUnited States Tax Court · 1952
- Paul Cobb, Former District Director of Internal Revenue v. Callan Court Company, United States of America v. W. H. Chambers and Mrs. Rena C. ChambersCourt of Appeals for the Fifth Circuit · 1960
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