Legal Opinion
Helfand v. Commissioner
United States Tax Court
Decided March 1, 1984No. Docket No. 10117-82UnpublishedCited by 1 opinion
1Opinion of the Court
JAMES A. HELFAND and ARLENE M. HELFAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Helfand v. Commissioner
Docket No. 10117-82.
United States Tax Court
T.C. Memo 1984-102; 1984 Tax Ct. Memo LEXIS 573; 47 T.C.M. (CCH) 1203; T.C.M. (RIA) 84102;
March 1, 1984.
James A. Helfand, pro se.
Karen Nicholson Sommers, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: Respondent determined a deficiency in petitioner's Federal income taxes for taxable year ended December 31, 1979, in the amount of $422. After concessions, the sole issue for decision herein is the…
2Cases cited10 opinions
- Sharon v. CommissionerUnited States Tax Court · 1976
- Joel A. Sharon and Ann L. Sharon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Philbrick v. CommissionerUnited States Tax Court · 1956
- Ernst Kern Co. v. CommissionerUnited States Tax Court · 1942
- Sears Oil Co., Inc., on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Second Circuit · 1966
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Kemper v. United StatesDistrict Court, W.D. Virginia · 1984