1. Home
  2. Browse Decisions
  3. T.C.
  4. 84 T.C.
  5. 84 T.C. 667 (1985)
 

MADORIN v. COMMISSIONER

Docket No. 28963-81.

84 T.C. 667 (1985)

BERNARD AND JOYCE MADORIN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 11, 1985.

Attorney(s) appearing for the Case

Stephen N. Engberg and Michael A. Klein, for the petitioners.

Judy Jacobs, for the respondent.

OPINION

DAWSON, Chief Judge:

Respondent determined a deficiency of $27,618 in petitioners' Federal income tax for the taxable year 1978. The issues for decision are: (1) Whether section 1.1001-2(c), example (5), Income Tax Regs., should be declared invalid as an unwarranted extension of sections 671, 674, and 1001;1 (2) if the regulation is valid, whether the regulation should be applied retroactively; and (3) if...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases