Legal Opinion
Costanza v. Commissioner
United States Tax Court
Decided July 1, 1985No. Docket No. 34078-83UnpublishedCited by 3 opinions
1Opinion of the Court
CARL C. COSTANZA AND LENA COSTANZA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Costanza v. Commissioner
Docket No. 34078-83.
United States Tax Court
T.C. Memo 1985-317; 1985 Tax Ct. Memo LEXIS 311; 50 T.C.M. (CCH) 280; T.C.M. (RIA) 85317; 6 Employee Benefits Cas. (BNA) 1958;
July 1, 1985.
Carl C. Costanza, pro se.
Andrew P. Fradkin, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: This case was assigned to and heard by Special Trial Judge Joan Seitz Pate pursuant to section 7456(c) and (d) of the Internal Revenue Code of 1954, as amended,…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- LTV Corp. v. CommissionerUnited States Tax Court · 1975
- Pesch v. CommissionerUnited States Tax Court · 1982
4 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Bernard v. Comm'rUnited States Tax Court · 2012
- Brown v. CommissionerUnited States Tax Court · 1992
- SMITH v. COMMISSIONERUnited States Tax Court · 2002