Legal Opinion

Lichtman v. Commissioner

United States Tax Court

Decided November 2, 1964No. Docket Nos. 4069-63, 4070-63, 4071-63Unpublished

1Opinion of the Court

Ben Lichtman and Ruth Lichtman, et al. 1 v. Commissioner.

Lichtman v. Commissioner

Docket Nos. 4069-63, 4070-63, 4071-63. .

United States Tax Court

T.C. Memo 1964-287; 1964 Tax Ct. Memo LEXIS 52; 23 T.C.M. (CCH) 1745; T.C.M. (RIA) 64287;

November 2, 1964

Victor S. Leanza, Citizens Bldg., Cleveland, Ohio, for the petitioners. Gordon B. Cutler, for the respondent.

DAWSON

Memorandum Findings of Fact and Opinion

DAWSON, Judge: Respondent determined the following deficiencies in petitioners' income taxes for the years 1958:

Docket No.

Petitioners

Deficiency

4069-63

Ben and Ruth Lichtman

$1,794.82

4070-63

Alex and…

2Cases cited15 opinions

  1. Ullman v. CommissionerCourt of Appeals for the Second Circuit · 1959
  2. Hamlin's Trust v. Commissioner of Internal Revenue. Nowel's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1954
  3. Schulz v. CommissionerCourt of Appeals for the Ninth Circuit · 1961
  4. Michaels v. CommissionerUnited States Tax Court · 1949
  5. Annabelle Candy Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962

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