Legal Opinion

Ficchi v. Commissioner

United States Tax Court

Decided May 12, 1986No. Docket Nos. 27109-84, 31182-84Unpublished

1Opinion of the Court

MILDRED R. FICCHI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOSEPH R. AND ELIZABETH A. FICCHI, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ficchi v. Commissioner

Docket Nos. 27109-84, 31182-84.

United States Tax Court

T.C. Memo 1986-191; 1986 Tax Ct. Memo LEXIS 418; 51 T.C.M. (CCH) 998; T.C.M. (RIA) 86191; 7 Employee Benefits Cas. (BNA) 2047;

May 12, 1986; As Amended July 10, 1986

William G. Rosing, for the petitioner in docket No. 27109-84.

Brian S. Grach and Robert J. Masini, for the petitioners in docket No. 31182-84.

Michael J. Calabrese, for the respondent.

VAND…

2Cases cited23 opinions

  1. Commissioner v. SunnenSupreme Court of the United States · 1948
  2. Federated Department Stores, Inc. v. MoitieSupreme Court of the United States · 1981
  3. McCarty v. McCartySupreme Court of the United States · 1981
  4. Kujawinski v. KujawinskiIllinois Supreme Court · 1978
  5. In Re Marriage of Sang LeeAppellate Court of Illinois · 1979

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