Legal Opinion
Rocco v. Commissioner
United States Tax Court
Decided May 23, 1973No. Docket Nos. 5082-71, 5083-71, 5084-71, 5085-71, 5086-71, 5087-71, 5088-71, 5089-71, 5090-71, 5091-71, 5092-71, 5093-71, 5094-71UnpublishedCited by 1 opinion
1Opinion of the Court
CHARLES J. ROCCO and ELIZABETH ROCCO, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rocco v. Commissioner
Docket Nos. 5082-71, 5083-71, 5084-71, 5085-71, 5086-71, 5087-71, 5088-71, 5089-71, 5090-71, 5091-71, 5092-71, 5093-71, 5094-71.
United States Tax Court
T.C. Memo 1973-118; 1973 Tax Ct. Memo LEXIS 169; 32 T.C.M. (CCH) 518; T.C.M. (RIA) 73118;
May 23, 1973, Filed
Martin M. Lore, for the petitioners.
Thomas S. Carles, for the respondent. 2
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: Respondent determined deficiencies in petitioners' income taxes as…
2Cases cited5 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Seaboard Commercial Corp. v. CommissionerUnited States Tax Court · 1957
- Pennant Cafeteria Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- Montgomery Bros. & Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- Sheen v. CommissionerUnited States Board of Tax Appeals · 1927
3Cited by1 opinion
- Thompson v. United States Ex Rel. Department of Treasury-Internal Revenue ServiceDistrict Court, S.D. Georgia · 1978