Legal Opinion

Greenfield v. Commissioner

United States Tax Court

Decided October 21, 1982No. Docket No. 5128-80Unpublished

1Opinion of the Court

HOWARD J. GREENFIELD and PEARL D. GREENFIELD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Greenfield v. Commissioner

Docket No. 5128-80.

United States Tax Court

T.C. Memo 1982-617; 1982 Tax Ct. Memo LEXIS 131; 44 T.C.M. (CCH) 1487; T.C.M. (RIA) 82617;

October 21, 1982.

Michael Schlesinger, for the petitioners.

Michael N. Balsamo, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Chief Judge: Respondent determined a deficiency of $92,639 in petitioners' 1975 Federal income tax. The issue for our determination are: (1) whether petitioners are entitled to…

2Cases cited14 opinions

  1. Burnet v. LoganSupreme Court of the United States · 1931
  2. Minnesota Tea Co. v. HelveringSupreme Court of the United States · 1938
  3. In the Matter of the Bohack Corporation, Debtor-In-Possession. The Bohack Corporation v. Borden, Inc.Court of Appeals for the Second Circuit · 1979
  4. In Re Applied Logic Corporation, Bankrupt. New Jersey National Bank v. Daniel Gutterman, as Trustee of Applied Logic Corporation, BankruptCourt of Appeals for the Second Circuit · 1978
  5. Mennuto v. CommissionerUnited States Tax Court · 1971

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