Legal Opinion
R.V.J. Cezar Corp. v. Comm'r
United States Tax Court
Decided August 4, 2010No. Docket Nos. 30125-08, 30144-08Unpublished
1Opinion of the Court
R.V.J. CEZAR CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; RESTITUTO T. AND VIRGENCITA P. CEZAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
R.V.J. Cezar Corp. v. Comm'r
Docket Nos. 30125-08, 30144-08.
United States Tax Court
T.C. Memo 2010-173; 2010 Tax Ct. Memo LEXIS 208; 100 T.C.M. (CCH) 102;
August 4, 2010, Filed
Decisions will be entered under Rule 155.
Marc Paul Jacobs, for petitioners.
Steven M. Roth, for respondent.
KROUPA, Judge.
KROUPA
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined a $190,093 deficiency in Restituto T. and…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Niedringhaus v. CommissionerUnited States Tax Court · 1992
- Loftin & Woodard, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1978
- Cornelius G. Noble and Pansy H. Noble v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1966
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