Legal Opinion

Estate of Windsberg v. Commissioner

United States Tax Court

Decided March 13, 1978No. Docket No. 4997-76Unpublished

1Opinion of the Court

ESTATE OF ARNOLD WINDSBERG, DECEASED, LOIS TALBOT BROWN WINDSBERG, EXECUTRIX, AND LOIS TALBOT BROWN WINDSBERG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Windsberg v. Commissioner

Docket No. 4997-76.

United States Tax Court

T.C. Memo 1978-101; 1978 Tax Ct. Memo LEXIS 415; 37 T.C.M. (CCH) 455; T.C.M. (RIA) 780101;

March 13, 1978, Filed

William L. Stauffer, Jr., for the petitioners.

Joyce H. Errecart, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: Respondent determined a deficiency of $1,792.72 in petitioners' Federal income tax for the year…

2Cases cited12 opinions

  1. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  2. Gajewski v. CommissionerUnited States Tax Court · 1976
  3. Mitchell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
  4. William J. Drieborg and Laura D. Drieborg v. Commissioner of Internal Revenue, William J. Drieborg v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
  5. B. B. Carter and Mrs. Tommie v. Carter v. Ellis Campbell, Jr., Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959

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