Legal Opinion
Estate of Cardulla v. Commissioner
United States Tax Court
Decided July 23, 1986No. Docket No. 13097-79UnpublishedCited by 9 opinions
1Opinion of the Court
ESTATE OF ANTHONY CARDULLA, Decesed and MARY CARDULLA, SURVIVING WIFE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Cardulla v. Commissioner
Docket No. 13097-79.
United States Tax Court
T.C. Memo 1986-307; 1986 Tax Ct. Memo LEXIS 304; 51 T.C.M. (CCH) 1511; T.C.M. (RIA) 86307;
July 23, 1986.
Richard J. Cardulla, for the petitioners.
Ruth E. Salek, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent determined the following deficiencies and additions to tax in petitioners' income tax for their 1973, 1974, and 1975 taxable years:
Addition to…
2Cases cited53 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
48 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Bell v. CommissionerUnited States Tax Court · 1989
- Estate of Trompeter v. CommissionerUnited States Tax Court · 1998
- Powerstein v. Comm'rUnited States Tax Court · 2011
- Estate of Emanuel Trompeter, Robin Carol Trompeter Gonzalez and Janet Ilene Trompeter Polacheck, Co-Executors v. CommissionerUnited States Tax Court · 1998
- Estate of Trompeter v. CommissionerUnited States Tax Court · 1998
4 more not listed; retrieve them via the Exa API.