Legal Opinion
Astuto v. Commissioner
United States Tax Court
Decided April 14, 1987No. Docket No. 24984-82UnpublishedCited by 2 opinions
1Opinion of the Court
LOUIS ASTUTO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Astuto v. Commissioner
Docket No. 24984-82.
United States Tax Court
T.C. Memo 1987-200; 1987 Tax Ct. Memo LEXIS 198; 53 T.C.M. (CCH) 614; T.C.M. (RIA) 87200;
April 14, 1987.
Martin H. Ginsberg, for the petitioner.
Alan H. Kaufman, for the respondent.
WRIGHT
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: By notice of deficiency dated July 13, 1982, respondent determined the following deficiencies and additions to tax due from petitioner:
Additions to Tax
Year
Deficiency
Sec. 6653(b) 1
1970
$94,276.94
$47,138.47
1971
20,115.00
10,057.5…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Amos v. CommissionerUnited States Tax Court · 1964
11 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Goichman v. CommissionerUnited States Tax Court · 1987
- Nguyen v. CommissionerUnited States Tax Court · 1993