Asciutto v. Commissioner
United States Tax Court
On June 14, 1990, a decision was entered in accordance with stipulations agreed to by the parties. The decision became final on Sept. 12, 1990. Petitioners subsequently filed a Motion to Redetermine Interest on the Deficiency (T.C.
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On June 14, 1990, a decision was entered in accordance with stipulations agreed to by the parties. The decision became final on Sept. 12, 1990. Petitioners subsequently filed a Motion to Redetermine Interest on the Deficiency (T.C. Rule 261) and to Abate Interest and to Challenge Jurisdiction Over Partnership Items requesting: (1) A redetermination of interest on the deficiency in accordance with sec. 7481(c), I.R.C., (2) an abatement of interest on the deficiency in accordance with sec. 6404(e)(1), I.R.C., (3) a determination that the notices of deficiency were invalid, and (4) a…
1Opinion of the Court
ANTHONY L. ASCIUTTO AND ANNETTA ASCIUTTO, GAETANO BRUNI AND MARY E. BRUNI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Asciutto v. Commissioner
Docket No. 34229-86
United States Tax Court
T.C. Memo 1992-564; 1992 Tax Ct. Memo LEXIS 580; 64 T.C.M. (CCH) 877;
September 23, 1992, Filed
On June 14, 1990, a decision was entered in accordance with stipulations agreed to by the parties. The decision became final on Sept. 12, 1990. Petitioners subsequently filed a Motion to Redetermine Interest on the Deficiency (T.C. Rule 261) and to Abate Interest and to Challenge Jurisdiction Over…
2Cases cited14 opinions
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- LTV Corp. v. CommissionerUnited States Tax Court · 1975
- Durovic v. CommissionerUnited States Tax Court · 1970
- Marko Durovic v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1973
- Scar v. CommissionerUnited States Tax Court · 1983
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