Legal Opinion
Herzberg v. Commissioner
United States Tax Court
Decided September 27, 1971No. Docket Nos. 3422-70, 3423-70Unpublished
1Opinion of the Court
Richard A. Herzberg v. Commissioner. M. Olga Herzberg v. Commissioner.
Herzberg v. Commissioner
Docket Nos. 3422-70, 3423-70.
United States Tax Court
T.C. Memo 1971-243; 1971 Tax Ct. Memo LEXIS 85; 30 T.C.M. (CCH) 1046; T.C.M. (RIA) 71243;
September 27, 1971, Filed.
Martin D. Cohen, Cohen, Rosenbaum & Scher,744 Broad St., Newark, N.J., for the petitioners. John J. O'Toole, for the respondent.
TANNENWALD
Memorandum Findings of Fact and Opinion
TANNENWALD, Judge: Respondent determined the following deficiencies in petitioners' gift tax liability:
Dkt.
No.
Petitioner
1966
1967
3422-70
Richard A. Herzberg
$480.68
$…
2Cases cited12 opinions
- Messing v. CommissionerUnited States Tax Court · 1967
- Weller v. CommissionerUnited States Tax Court · 1962
- Herr v. CommissionerUnited States Tax Court · 1961
- Commissioner of Internal Revenue v. Arlean I. Herr, in No. 13,811, and Robert F. Herr, in No. 13,812Court of Appeals for the Third Circuit · 1962
- Konner v. CommissionerUnited States Tax Court · 1961
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