Legal Opinion
Fratantonio v. Commissioner
United States Tax Court
Decided April 18, 1988No. Docket No. 45722-85UnpublishedCited by 1 opinion
1Opinion of the Court
FRANK A. AND MARY L. FRATANTONIO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fratantonio v. Commissioner
Docket No. 45722-85.
United States Tax Court
T.C. Memo 1988-158; 1988 Tax Ct. Memo LEXIS 191; 55 T.C.M. (CCH) 611; T.C.M. (RIA) 88158;
April 18, 1988.
Larry Kars, for the petitioners.
Ronald F. Hood, for the respondent.
CLAPP
MEMORANDUM FINDINGS OF FACT AND OPINION
CLAPP, Judge: Respondent determined a deficiency in petitioners' Federal income taxes for the taxable year 1981 of $ 8,336. The deficiency resulted from respondent's determination that Kent Video Tape and Disc, Ltd.…
2Cases cited5 opinions
- Pestcoe v. CommissionerUnited States Tax Court · 1963
- Feldman v. CommissionerUnited States Tax Court · 1966
- Ralph L. Brutsche and Ingrid Brutsche v. Commissioner of Internal Revenue, Ruth L. Farley v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1978
- Rowland v. United StatesDistrict Court, W.D. Arkansas · 1970
- Calhoun v. United StatesDistrict Court, W.D. Virginia · 1973
3Cited by1 opinion
- Smith S, Inc. v. CommissionerDistrict Court, E.D. North Carolina · 1993