Legal Opinion
Cooper v. Commissioner
United States Tax Court
Decided August 27, 1987No. Docket No. 25524-83UnpublishedCited by 2 opinions
1Opinion of the Court
MILTON B. COOPER and ESTATE OF BERNICE COOPER, DECEASED, MILTON B. COOPER, EXECUTOR, Petitioners v COMMISSIONER OF INTERNAL REVENUE, Respondent
Cooper v. Commissioner
Docket No. 25524-83.
United States Tax Court
T.C. Memo 1987-431; 1987 Tax Ct. Memo LEXIS 428; 54 T.C.M. (CCH) 334; T.C.M. (RIA) 87431;
August 27, 1987.
Leonard Bailin, for the petitioners.
John M. Elias and Richard Antonelli, for the respondent.
WRIGHT
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: By notice of deficiency dated June 3, 1983, respondent determined deficiencies in petitioners' Federal income tax and additions to tax…
2Cases cited39 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Spies v. United StatesSupreme Court of the United States · 1943
- Rowlee v. CommissionerUnited States Tax Court · 1983
34 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Allen v. CommissionerUnited States Tax Court · 1989
- Allen v. CommissionerUnited States Tax Court · 1989