Legal Opinion
Garcia-Carreras v. Commissioner
United States Tax Court
Decided December 19, 1977No. Docket No. 1971-76UnpublishedCited by 1 opinion
1Opinion of the Court
EVELIO GARCIA-CARRERAS AND ESTATE OF JOSEFINA GARCIA-CARRERAS, Deceased, EVELIO GARCIA-CARRERAS, TEMPORARY ADMINISTRATOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Garcia-Carreras v. Commissioner
Docket No. 1971-76.
United States Tax Court
T.C. Memo 1977-425; 1977 Tax Ct. Memo LEXIS 14; 36 T.C.M. (CCH) 1738; T.C.M. (RIA) 770425;
December 19, 1977, Filed; As Amended December 19, 1977
Thomas P. Burke, for the petitioners.
Edward P. Phillips, for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: The Commissioner determined the following deficiencies in…
2Cases cited2 opinions
- Valdes v. CommissionerUnited States Tax Court · 1973
- Garrido v. CommissionerUnited States Tax Court · 1973
3Cited by1 opinion
- Herbert G. Whyte v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1988