Legal Opinion
Martuccio v. Commissioner
United States Tax Court
Decided June 1, 1992No. Docket No. 27528-88UnpublishedCited by 1 opinion
1Opinion of the Court
JAMES AND LOUISE A. MARTUCCIO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Martuccio v. Commissioner
Docket No. 27528-88
United States Tax Court
T.C. Memo 1992-311; 1992 Tax Ct. Memo LEXIS 329; 63 T.C.M. (CCH) 3082;
June 1, 1992, Filed
Decision will be entered under Rule 155.
Robert D. Grossman and Susan M. Delbert, for petitioners.
Karen E. Chandler, for respondent.
WELLS
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined deficiencies in and additions to petitioners' Federal income tax as follows:
Additions to Tax
Year
Deficiency
Sec. 6653(a)(1)
Sec. 6653(a)(2)
Se…
2Cases cited77 opinions
- Freytag v. CommissionerSupreme Court of the United States · 1991
- Helvering v. HorstSupreme Court of the United States · 1940
- Bixby v. CommissionerUnited States Tax Court · 1972
- Corliss v. BowersSupreme Court of the United States · 1930
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
72 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- James v. Martuccio Louise A. Martuccio v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1994