Legal Opinion
Zampini v. Commissioner
United States Tax Court
Decided August 13, 1991No. Docket No. 3337-89UnpublishedCited by 1 opinion
1Opinion of the Court
DINO G. ZAMPINI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Zampini v. Commissioner
Docket No. 3337-89
United States Tax Court
T.C. Memo 1991-395; 1991 Tax Ct. Memo LEXIS 460; 62 T.C.M. (CCH) 475; T.C.M. (RIA) 91395;
August 13, 1991, Filed
Decision will be entered under Rule 155.
David F. Dunn, for the petitioner.
Keith L. Gorman, for the respondent.
COLVIN, Judge.
COLVIN
MEMORANDUM FINDINGS OF FACT AND OPINION
Petitioner claims that certain payments he made in 1985 to his former wife and to third parties were alimony. Petitioner also claims head of household status for 1985 based on his…
2Cases cited31 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Commissioner v. LesterSupreme Court of the United States · 1961
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Marcello v. CommissionerUnited States Tax Court · 1964
26 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Peery v. Comm'rUnited States Tax Court · 2014