Legal Opinion
Mazzocchi Bus Co. v. Commissioner
United States Tax Court
Decided February 2, 1993No. Docket Nos. 36768-86, 36769-86UnpublishedCited by 13 opinions
1Opinion of the Court
MAZZOCCHI BUS CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; NICHOLAS MAZZOCCHI AND ESTATE OF ROSE MARIE MAZZOCCHI, DECEASED, MARY MAZZOCCHI, EXECUTRIX, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Mazzocchi Bus Co. v. Commissioner
Docket Nos. 36768-86, 36769-86
United States Tax Court
T.C. Memo 1993-43; 1993 Tax Ct. Memo LEXIS 37; 65 T.C.M. (CCH) 1858;
February 2, 1993, Filed
Decisions will be entered for respondent.
For Petitioners: Thomas S. Carles and Douglas R. Eisenberg.
For Respondent: Daniel K. O'Brien and Ismael Gonzalez.
GERBER
GERBER
MEMORANDUM FINDINGS…
2Cases cited49 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Spies v. United StatesSupreme Court of the United States · 1943
- Rowlee v. CommissionerUnited States Tax Court · 1983
44 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Nelson M. Blohm and Joann M. Blohm v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993
- Whitehouse Hotel L.P. v. Comm'rUnited States Tax Court · 2008
- MARTIN v. PHILLIPSSupreme Court of Oklahoma · 2018
- MANNING v. COMMISSIONERUnited States Tax Court · 1993
8 more not listed; retrieve them via the Exa API.