LEBOWITZ v. COMMISSIONER

Docket No. 27543-82.

57 T.C.M. 179 (1989)

T.C. Memo. 1989-178

S. Peter Lebowitz and Theresa Lebowitz v. Commissioner.

United States Tax Court.

Filed April 19, 1989.


Attorney(s) appearing for the Case

Thomas S. Carles, 570 W. Mount Pleasant Ave., Livingston, N.J., for the petitioners. Richard F. Flaherty, Alan G. Merkin, and Ismael Gonzalez for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

This case was assigned to Special Trial Judge Hu S. Vandervort pursuant to section 7456(d)(4) of the Code (redesignated section 7443A(b)(4) by section 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rule 180 et seq. of the Tax Court Rules of Practice and Procedure.1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set...

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