Legal Opinion
Recio v. Commissioner
United States Tax Court
Decided May 16, 1991No. Docket No. 29628-89Unpublished
1Opinion of the Court
ROBERT J. RECIO AND LINDA BAILEY-RECIO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Recio v. Commissioner
Docket No. 29628-89
United States Tax Court
T.C. Memo 1991-215; 1991 Tax Ct. Memo LEXIS 238; 61 T.C.M. (CCH) 2626; T.C.M. (RIA) 91215;
May 16, 1991, Filed
Decision will be entered for the respondent.
Robert J. Recio and Linda Bailey-Recio, pro se.
Carmino J. Santaniello, for the respondent.
POWELL, Special Trial Judge.
POWELL
MEMORANDUM OPINION
This case was assigned and heard pursuant to section 7443A(b)(3) and Rule 180 et seq. 1
Respondent determined a deficiency in petitioners'…
2Cases cited11 opinions
- Estate of Emerson v. CommissionerUnited States Tax Court · 1977
- Schuster v. CommissionerCourt of Appeals for the Ninth Circuit · 1962
- Pierre Boulez v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1987
- Boulez v. CommissionerUnited States Tax Court · 1981
- Hudock v. CommissionerUnited States Tax Court · 1975
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