Legal Opinion
CASTRO v. COMMISSIONER
United States Tax Court
Decided May 14, 2001No. 10785-99; No. 10794-99; No. 10795-99Unpublished
1Opinion of the Court
KEVIN D. CASTRO AND MARGARITA C. CASTRO, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
CASTRO v. COMMISSIONER
No. 10785-99; No. 10794-99; No. 10795-99
United States Tax Court
T.C. Memo 2001-115; 2001 Tax Ct. Memo LEXIS 141; 81 T.C.M. (CCH) 1615;
May 14, 2001, Filed
Decisions will be entered under Rule 155.
Edward G. Marshall, for petitioners.
Fred E. Green, Jr., for respondent.
Marvel, L. Paige
MARVEL
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, JUDGE: In separate notices of deficiency, respondent determined the following income tax deficiencies and penalties with respect to…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gregory v. HelveringSupreme Court of the United States · 1935
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Tokarski v. CommissionerUnited States Tax Court · 1986
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