Legal Opinion
Sita v. Comm'r
United States Tax Court
Decided December 10, 2007No. 10068-05UnpublishedCited by 1 opinion
1Opinion of the Court
JOSEPH M. AND MARJORIE SITA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sita v. Comm'r
No. 10068-05
United States Tax Court
T.C. Memo 2007-363; 2007 Tax Ct. Memo LEXIS 377; 94 T.C.M. (CCH) 548;
December 10, 2007, Filed
Joseph M. Sita, Pro se.
Trent D. Usitalo, for respondent.
Haines, Harry A.
HARRY A. HAINES
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined deficiencies in petitioners' Federal income taxes for 2001 and 2002 (years at issue) of $ 3,121 and $ 2,100. 1
After concessions, 2 the issues for decision are: (1) Whether petitioners are entitled to a…
2Cases cited9 opinions
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Grodt & McKay Realty, Inc. v. CommissionerUnited States Tax Court · 1981
- Narver v. CommissionerUnited States Tax Court · 1980
- Securities and Exchange Commission v. Paul S. Rubera, Securities and Exchange Commission v. Paul S. RuberaCourt of Appeals for the Ninth Circuit · 2003
- Grant Creek Water Works, Ltd. v. CommissionerUnited States Tax Court · 1988
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Joseph Sita v. CIRCourt of Appeals for the Seventh Circuit · 2009