Legal Opinion
Stein v. Commissioner
United States Tax Court
Decided September 7, 1989No. Docket No. 14227-86UnpublishedCited by 1 opinion
1Opinion of the Court
WILLIAM B. STEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Stein v. Commissioner
Docket No. 14227-86
United States Tax Court
T.C. Memo 1989-489; 1989 Tax Ct. Memo LEXIS 492; 58 T.C.M. (CCH) 85; T.C.M. (RIA) 89489;
September 7, 1989
William Randolph Klein, for the petitioner.
Steve R. Johnson, for the respondent.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent issued a notice of deficiency and determined that petitioner owed $ 38,265 in Federal income tax for 1980. The issue for decision is whether petitioner realized short-term or long-term capital gain from a…
2Cases cited9 opinions
- Corliss v. BowersSupreme Court of the United States · 1930
- Helvering v. StuartSupreme Court of the United States · 1942
- Skripak v. CommissionerUnited States Tax Court · 1985
- Commissioner of Internal Revenue v. CovingtonCourt of Appeals for the Fifth Circuit · 1941
- Covington v. CommissionerUnited States Board of Tax Appeals · 1940
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Josef C. Patchen and Aleyne E. Patchen v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958