Legal Opinion
Ogiony v. Commissioner
United States Tax Court
Decided January 23, 1979No. Docket Nos. 1044-76, 1045-76, 1046-76, 1047-76, 1072-76Unpublished
1Opinion of the Court
JOHN AND NORMA OGIONY, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Ogiony v. Commissioner
Docket Nos. 1044-76, 1045-76, 1046-76, 1047-76, 1072-76.
United States Tax Court
T.C. Memo 1979-32; 1979 Tax Ct. Memo LEXIS 495; 38 T.C.M. (CCH) 125; T.C.M. (RIA) 79032;
January 23, 1979, Filed
Ralph J. Gregg, for the petitioners.
Barry J. Finkelstein, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION HALL, Judge: Respondent determined the following deficiencies in petitioners' income tax:
Petitioners
Years
Deficiency
John & Norma Ogiony
1967
$ 1,155.25
1968
6,124.90
1969
11,386.00
1…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
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