Legal Opinion
Cinelli v. Commissioner
United States Tax Court
Decided January 28, 1991No. Docket No. 26174-88Unpublished
1Opinion of the Court
EUGENE F. CINELLI AND THE ESTATE OF CATHERINE J. CINELLI, DECEASED, EUGENE F. CINELLI, PERSONAL REPRESENTATIVE, Petitioners v COMMISSIONER OF INTERNAL REVENUE, Respondent
Cinelli v. Commissioner
Docket No. 26174-88
United States Tax Court
T.C. Memo 1991-29; 1991 Tax Ct. Memo LEXIS 49; 61 T.C.M. (CCH) 1728; T.C.M. (RIA) 91029;
January 28, 1991, Filed
Decision will be entered under Rule 155.
Barbara A. Schneider, Kendall O. Schlenker, and Alan Konrad, for the petitioners.
Thomas F. Eagan, for the respondent.
GOFFE, Judge.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
The Commissioner determined…
2Cases cited8 opinions
- Stubbs, Overbeck & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Estate of Lang v. CommissionerUnited States Tax Court · 1975
- George F. Delno v. Anthony J. Celebrezze, Secretary of Health, Education and WelfareCourt of Appeals for the Ninth Circuit · 1965
- Ray Rasmussen v. John W. Gardner, Secretary of Health, Education and Welfare of the United States of AmericaCourt of Appeals for the Tenth Circuit · 1967
- Johnson v. CommissionerUnited States Tax Court · 1973
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