1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 46 T.C.M.
  5. 46 T.C.M. 1362 (1983)
 

NAGGAR v. COMMISSIONER

Docket No. 1548-81.

46 T.C.M. 1362 (1983)

T.C. Memo. 1983-559

Serge C. and Jean V. Naggar v. Commissioner.

United States Tax Court.

Filed September 12, 1983.

Attorney(s) appearing for the Case

Serge C. Naggar and Jean V. Naggar, pro se. Patricia A. Donahue, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

This case was assigned to Special Trial Judge Fred R. Tansill, pursuant to General Order No. 6, 69 T.C. XV (1978). The Court approves and adopts his opinion, which is set out herein below.

Opinion of the Special Trial Judge

TANSILL, Special Trial Judge:

Respondent determined a deficiency of $1,333.24 in petitioner's 1977 income taxes. The issue for decision is whether petitioners...

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