Irvin Kirschenbaum - Page 1

                                 T.C. Memo. 2001-102                                  

                               UNITED STATES TAX COURT                                

                          IRVIN KIRSCHENBAUM, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10133-00.                   Filed April 26, 2001.           

               Marc C. Rosenberg, for petitioner.                                     
               Jack H. Klinghoffer, for respondent.                                   

                                 MEMORANDUM OPINION                                   
               DAWSON, Judge:  This case was assigned to Special Trial                
          Judge Stanley J. Goldberg, pursuant to Rules 180, 181, and 183.             
          Unless otherwise indicated, section references are to the                   
          Internal Revenue Code, and Rule references are to the Tax Court             
          Rules of Practice and Procedure.  The Court agrees with and                 
          adopts the opinion of the Special Trial Judge, which is set forth           

Page:   1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011