Legal Opinion
Costello v. Commissioner
United States Tax Court
Decided November 21, 1985No. Docket Nos. 22752-82, 33881-83Unpublished
1Opinion of the Court
EDWARD J. COSTELLO, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOHNSEN, MANFREDI & THORPE, A PROFESSIONAL CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Costello v. Commissioner
Docket Nos. 22752-82, 33881-83.
United States Tax Court
T.C. Memo 1985-571; 1985 Tax Ct. Memo LEXIS 61; 50 T.C.M. (CCH) 1463; T.C.M. (RIA) 85571;
November 21, 1985.
Edward J. Costello, Jr., pro se in docket No. 22752-82.
Douglas L. Thorpe (an officer), for the petitioner in docket No. 33881-83.
Howard Rosenblatt, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN…
2Cases cited8 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- United States v. MerrillCourt of Appeals for the Ninth Circuit · 1954
- Hope v. CommissionerUnited States Tax Court · 1971
- Karl and Hilda Hope, in Nos. 71-1993, 71-1994 v. Commissioner of Internal Revenue, in No. 71-1995Court of Appeals for the Third Circuit · 1973
- Nordberg v. CommissionerUnited States Tax Court · 1982
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