Legal Opinion
Cappuccilli v. Commissioner
United States Tax Court
Decided August 28, 1980No. Docket Nos. 2095-77, 2097-77, 2207-77, 2208-77, 5255-77, 5801-77Unpublished
1Opinion of the Court
GRACE CAPPUCCILLI, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cappuccilli v. Commissioner
Docket Nos. 2095-77, 2097-77, 2207-77, 2208-77, 5255-77, 5801-77.
United States Tax Court
T.C. Memo 1980-347; 1980 Tax Ct. Memo LEXIS 239; 40 T.C.M. (CCH) 1084; T.C.M. (RIA) 80347;
August 28, 1980, Filed
Victor Chini, for the petitioners.
Kenneth Bersani and John D. Steele, Jr., for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: In these consolidated cases, respondent has determined deficiencies against petitioners for the taxable years 1970, 1971,…
2Cases cited40 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Malat v. RiddellSupreme Court of the United States · 1966
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- United States v. Consolidated Edison Co. of NYSupreme Court of the United States · 1961
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