Legal Opinion

NADLER v. COMMISSIONER

United States Tax Court

Decided July 8, 1992No. Docket No. 16783-90UnpublishedCited by 1 opinion

1Opinion of the Court

DAVID NADLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

NADLER v. COMMISSIONER

Docket No. 16783-90

United States Tax Court

T.C. Memo 1992-383; 1992 Tax Ct. Memo LEXIS 405; 64 T.C.M. (CCH) 70;

July 8, 1992, Filed

Decision will be entered under Rule 155.

For Petitioner: Norman R. Berkowitz and Jay D. Fischer.

For Respondent: Paul N. Schneiderman.

BEGHE

BEGHE

MEMORANDUM FINDINGS OF FACT AND OPINION

BEGHE, Judge: Respondent determined deficiencies in petitioner's Federal income tax and an addition to tax as follows:

Addition to tax

Year

Deficiency

Sec. 6651(a)(1)

1979

$ 18,435

--

1980

7,970

$ 1,195.50

A…

2Cases cited13 opinions

  1. Commissioner v. TuftsSupreme Court of the United States · 1983
  2. Zaentz v. CommissionerUnited States Tax Court · 1988
  3. Schuster v. CommissionerCourt of Appeals for the Ninth Circuit · 1962
  4. Pierre Boulez v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1987
  5. Boulez v. CommissionerUnited States Tax Court · 1981

8 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016

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