Legal Opinion
Bianco v. Commissioner
United States Tax Court
Decided April 12, 1982No. Docket No. 3821-80Unpublished
1Opinion of the Court
JAMES BIANCO and MARGARET BIANCO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bianco v. Commissioner
Docket No. 3821-80.
United States Tax Court
T.C. Memo 1982-186; 1982 Tax Ct. Memo LEXIS 562; 43 T.C.M. (CCH) 1039; T.C.M. (RIA) 82186;
April 12, 1982.
Max A. Reinstein, for the petitioners.
John J. Morrison, for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: Respondent determined deficiencies in and additions to petitioners' Federal income tax in the following amounts:
Addition to Tax
Year
Deficiency
Sec. 6653(a) 1
1972 2
$ 19,189.24
$ 964.46
1973
93,976.57
4,698.83
After…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Unser v. CommissionerUnited States Tax Court · 1973
- McCaskill v. CommissionerUnited States Tax Court · 1981