Legal Opinion
Russo v. Comm'r
United States Tax Court
Decided December 11, 1979No. Docket Nos. 7193-76, 5523-77UnpublishedCited by 1 opinion
1Opinion of the Court
JOSEPH E. RUSSO and SALLY S. RUSSO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Russo v. Comm'r
Docket Nos. 7193-76, 5523-77.
United States Tax Court
T.C. Memo 1979-497; 1979 Tax Ct. Memo LEXIS 28; 39 T.C.M. (CCH) 691; T.C.M. (RIA) 79497;
December 11, 1979, Filed
Melvin M. Engel, for the petitioners.
William D. Peltz, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined deficiencies in the Federal income tax of petitioners as follows:
Docket No.
Year
Deficiency
7193-76
1970
$ 4,953
7193-76
1971
9,295
7193-76
1972
25,203
5523-77
1973
20,460
Some of the…
2Cases cited10 opinions
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Danielson v. CommissionerUnited States Tax Court · 1965
- Pritchett v. CommissionerUnited States Tax Court · 1974
- Schmitz v. CommissionerUnited States Tax Court · 1968
- Emmette L. Barran and Martha Barran v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Golden Rod Farms, Inc. v. United StatesDistrict Court, N.D. Alabama · 1986