SZABO v. COMMISSIONER

Docket No. 3786-80.

63 T.C.M. 2915 (1992)

T.C. Memo. 1992-255

Brian G. and Margaret A. Szabo v. Commissioner.

United States Tax Court.

Filed April 30, 1992.


Attorney(s) appearing for the Case

Stephen Benda, for the petitioners. Gordon L. Gidlund, for the respondent.


Memorandum Opinion

GOLDBERG, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181 and 182.1

Respondent determined a deficiency in petitioners' Federal income tax for tax year 1976 in the amount of $4,116.

After a concession by petitioners, the sole question for our decision is whether petitioners are entitled...

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