Legal Opinion
Moscini v. Commissioner
United States Tax Court
Decided July 27, 1977No. Docket No. 8334-74UnpublishedCited by 3 opinions
1Opinion of the Court
GREGORY J. MOSCINI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Moscini v. Commissioner
Docket No. 8334-74.
United States Tax Court
T.C. Memo 1977-245; 1977 Tax Ct. Memo LEXIS 203; 36 T.C.M. (CCH) 1002; T.C.M. (RIA) 770245;
July 27, 1977, Filed
Bruno H. Moscini, for the petitioner. 1
Peter D. Bakutes and Thomas F. Kelly, for the respondent.
FORRESTER
MEMORANDUM FINDINGS OF FACT AND OPINION
FORRESTER, Judge: Respondent has determined a deficiency in petitioner's Federal income tax for the taxable year 1972 in the amount of $136.70. The sole remaining issue for our decision is whether…
2Cases cited8 opinions
- Estate of Emerson v. CommissionerUnited States Tax Court · 1977
- Schuster v. CommissionerCourt of Appeals for the Ninth Circuit · 1962
- Drill v. CommissionerUnited States Tax Court · 1947
- Montgomery v. CommissionerUnited States Tax Court · 1975
- Estate of Meyer v. CommissionerUnited States Tax Court · 1972
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Christey v. United StatesCourt of Appeals for the Eighth Circuit · 1988
- Christey v. United StatesCourt of Appeals for the Eighth Circuit · 1988
- Karl W. Christey and Kathleen Christey on Behalf of All Others Similarly Situated v. United States of America, Steven L. Pillsbury and Holly L. Pillsbury on Behalf of All Others Similarly Situated v. United StatesCourt of Appeals for the Eighth Circuit · 1988