Legal Opinion

De Fusco v. Commissioner

United States Tax Court

Decided June 12, 1979No. Docket No. 4576-77UnpublishedCited by 3 opinions

1Opinion of the Court

RONALD A. DE FUSCO and JANET T. DE FUSCO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

De Fusco v. Commissioner

Docket No. 4576-77.

United States Tax Court

T.C. Memo 1979-230; 1979 Tax Ct. Memo LEXIS 294; 38 T.C.M. (CCH) 920; T.C.M. (RIA) 79230;

June 12, 1979, Filed

Ronald A. De Fusco, pro se.

James D. Vandever, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Lehman C. Aarons, pursuant to the provisions of section 7456(c) of the Internal Revenue Code of 1954, as amended, and General Order No. 6…

2Cases cited8 opinions

  1. People v. AshleyCalifornia Supreme Court · 1954
  2. Ramsay Scarlett & Co. v. CommissionerUnited States Tax Court · 1974
  3. People v. JonesCalifornia Supreme Court · 1950
  4. Ramsay Scarlett and Company, Inc. v. Commissioner of Internal Revenue, Baltimore Stevedoring Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1975
  5. Paine v. CommissionerUnited States Tax Court · 1975

3 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. Charles P. Adkins and Jane E. Adkins v. United StatesUnited States Court of Federal Claims · 2013
  2. Schroerlucke v. United StatesUnited States Court of Federal Claims · 2011
  3. Crowell v. CommissionerUnited States Tax Court · 1986

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