Legal Opinion
Nadler v. Commissioner
United States Tax Court
Decided May 26, 1988No. Docket No. 3857-86Unpublished
1Opinion of the Court
EMANUAL NADLER AND JANE NADLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Nadler v. Commissioner
Docket No. 3857-86.
United States Tax Court
T.C. Memo 1988-234; 1988 Tax Ct. Memo LEXIS 262; 55 T.C.M. (CCH) 949; T.C.M. (RIA) 88234;
May 26, 1988.
Steven Kamerman, for the petitioners.
John E. Becker, Jr., for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined a deficiency of $ 93,960 in petitioners' 1981 Federal income tax. The sole issue for decision relates to the proper treatment of a payment of $ 170,510 from the Egyptian…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Klein v. United StatesSupreme Court of the United States · 1931
- Helvering v. OwensSupreme Court of the United States · 1939
- Estate of Andrews v. CommissionerUnited States Tax Court · 1982
- Lamphere v. CommissionerUnited States Tax Court · 1978
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