Legal Opinion
Lefkowitz v. Commissioner
United States Tax Court
Decided June 16, 1983No. Docket No. 5985-80Unpublished
1Opinion of the Court
LEROY M. LEFKOWITZ and EMPIRE SYSTEMS, INC., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lefkowitz v. Commissioner
Docket No. 5985-80.
United States Tax Court
T.C. Memo 1983-356; 1983 Tax Ct. Memo LEXIS 434; 46 T.C.M. (CCH) 485; T.C.M. (RIA) 83356;
June 16, 1983.
Jay R. Ziegler, for the petitioners.
Alan J. Pinner and Mary Schewatz, for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: The Commissioner determined the following income tax deficiencies:
Petitioner
Taxable Year Ended
Amount
LeRoy M. Lefkowitz
12-31-75
$21,809
12-31-76
19,764
Empire Systems, Inc.
5-31-74
46,800
5…
2Cases cited8 opinions
- Pacific Grains, Inc., an Oregon Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1968
- Home Interiors & Gifts, Inc. v. CommissionerUnited States Tax Court · 1980
- Edwin's, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1974
- Ecco High Frequency Corp. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1948
- La Mastro v. CommissionerUnited States Tax Court · 1979
3 more not listed; retrieve them via the Exa API.