Legal Opinion
La Staiti v. Commissioner
United States Tax Court
Decided December 8, 1980No. Docket No. 6067-77UnpublishedCited by 4 opinions
1Opinion of the Court
GUSTAVE and ELSA LaSTAITI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
La Staiti v. Commissioner
Docket No. 6067-77.
United States Tax Court
T.C. Memo 1980-547; 1980 Tax Ct. Memo LEXIS 44; 41 T.C.M. (CCH) 511; T.C.M. (RIA) 80547;
December 8, 1980
Edward F. Hines, Jr.,Samuel B. Bruskin, and MitchellH. Kaplan, for the petitioners.
W. Terrence Mooney, for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: The Commissioner determined a deficiency of $ 2,685.84 in petitioners' 1973 income tax. This deficiency was the result of the Commisioner's determination that a $…
2Cases cited46 opinions
- Whipple v. CommissionerSupreme Court of the United States · 1963
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Putnam v. CommissionerSupreme Court of the United States · 1956
- United States v. GeneresSupreme Court of the United States · 1972
- Fin Hay Realty Co. v. United StatesCourt of Appeals for the Third Circuit · 1968
41 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- In Re James A. Lane, Bankrupt. Frances B. Lane and James M. Gaines, as Trustee of the Bankrupt Estate of James A. Lane v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- B.B. Rider Corp. v. CommissionerCourt of Appeals for the Third Circuit · 1984
- James C. And Lillian Garner v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1993
- B.B. Rider Corporation v. Commissioner of Internal Revenue, Benjamin and Helen Stratmore v. Commissioner of Internal Revenue, B.B. Rider Corporation, A/K/A General Manufacturing Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1984