Legal Opinion
DiLeo v. Commissioner
United States Tax Court
Decided June 24, 1991No. Docket Nos. 22366-86, 22367-86, 15778-87PublishedCited by 10 opinions
1Opinion of the Court
NlMS, Chief Judge:
Respondent determined the following deficiencies in and additions to petitioners’ Federal income tax:
Additions to tax
Sec. Sec. Sec. See.
Petitioners Year Deficiency 6653(b) 6653(b)(1) 6653(b)(2) 6661
Joseph R. 1978 $5,068.00 $2,534.00
and Mary 1979 10,635.37 5,317.69
A. DiLeo 1980 10,303.75 5,151.87
1981 11,157.51 5,578.75
1982 12,209.45 $6,104.72
Walter E. and 1978 4,681.00 2.340.50
Michele A. 1979 12,867.89 6,433.94
Mycek, Jr. 1980 11,405.99 5,703.00
1981 5,789.00 2.894.50
Additions to tax
Sec. Sec. Sec. Sec.
Petitioners Year Deficiency 6658(b) 6658(b)(1) 6658(b)(2) 6661
Arcelo 1978…
2Cases cited59 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- United States v. JanisSupreme Court of the United States · 1976
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Helvering v. TaylorSupreme Court of the United States · 1935
- Harisiades v. ShaughnessySupreme Court of the United States · 1951
54 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Cooley v. Comm'rUnited States Tax Court · 2004
- Alexander Shokai, Inc. v. CommissionerUnited States Tax Court · 1992
- BALOT v. COMMISSIONERUnited States Tax Court · 2001
- Clark v. CommissionerUnited States Tax Court · 1991
- Dileo v. Comm'rUnited States Tax Court · 1991
5 more not listed; retrieve them via the Exa API.