Legal Opinion

Balistrieri v. Commissioner

United States Tax Court

Decided March 29, 1979No. Docket No. 7681-74, 7700-75, 8635-76Unpublished

1Opinion of the Court

JOSEPH P. BALISTRIERI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Balistrieri v. Commissioner

Docket No. 7681-74, 7700-75, 8635-76.

United States Tax Court

T.C. Memo 1979-115; 1979 Tax Ct. Memo LEXIS 406; 38 T.C.M. (CCH) 526; T.C.M. (RIA) 79115;

March 29, 1979, Filed

James M. Shellow and James R. Glover, for the petitioner.

James F. Kidd, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined deficiencies in petitioner's income tax for the calendar years 1970, 1971 and 1972 in the amounts of $141,814.58, $5,378.83 and $6,758.67,…

2Cases cited6 opinions

  1. David Jeffrey Co. v. City of MilwaukeeWisconsin Supreme Court · 1954
  2. Maixner v. CommissionerUnited States Tax Court · 1959
  3. S. & B. Realty Co. v. CommissionerUnited States Tax Court · 1970
  4. Rainier Cos. v. CommissionerUnited States Tax Court · 1973
  5. State ex rel. City of Milwaukee v. Circuit Court for Milwaukee CountyWisconsin Supreme Court · 1958

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