1. Home
  2. Browse Decisions
  3. T.C.
  4. 71 T.C.
  5. 71 T.C. 290 (1978)
 

LERNER v. COMMISSIONER

Docket Nos. 4267-76, 4268-76.

71 T.C. 290 (1978)

HOBART A. LERNER, M.D., P.C., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT HOBART A. LERNER AND ELINOR O. LERNER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 27, 1978.

Attorney(s) appearing for the Case

Sherman F. Levey, for the petitioners.

Louis J. Zeller, Jr., for the respondent.

DRENNEN, Judge:

In these consolidated cases respondent determined deficiencies as follows:

Docket No.      Petitioner                  Year           Deficiency

4267-76     Hobart A. Lerner,
             M.D., P.C. .............  FYE Sept. 30, 1971  $2,187.12
                                       FYE Sept. 30, 1972   2,211.51
4268-76     Hobart A. Lerner and
             Elinor O. Lerner ............. 1970   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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