Legal Opinion
Di Andrea, Inc. v. Commissioner
United States Tax Court
Decided December 21, 1983No. Docket Nos. 13349-78, 13350-78, 13351-78, 13352-78UnpublishedCited by 2 opinions
1Opinion of the Court
DiANDREA, INCORPORATED, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Di Andrea, Inc. v. Commissioner
Docket Nos. 13349-78, 13350-78, 13351-78, 13352-78.
United States Tax Court
T.C. Memo 1983-768; 1983 Tax Ct. Memo LEXIS 22; 47 T.C.M. (CCH) 731; T.C.M. (RIA) 83768;
December 21, 1983.
Robert O. Rogers, for the petitioners.
Ivan A. Gomez, for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: The Commissioner determined the following deficiencies and overassessment in these consolidated cases:
Docket
Petitioner
Number
Year
Deficiency
Overassessment
DiAndrea, Inc.
13…
2Cases cited12 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
- Court Holding Co. v. CommissionerUnited States Tax Court · 1943
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Johnson v. CommissionerCourt of Appeals for the First Circuit · 1993
- Peter A. Johnson and Claire P. Lyon v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1993