Legal Opinion
Rozpad v. Commissioner
United States Tax Court
Decided November 24, 1997No. Tax Ct. Dkt. No. 6351-94; Docket No. 6719-94UnpublishedCited by 2 opinions
1Opinion of the Court
JOSEPH S. ROZPAD AND KATHLEEN M. ROZPAD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; FLORIANO DIBIASIO and ANGELA DIBIASIO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rozpad v. Commissioner
Tax Ct. Dkt. No. 6351-94; Docket No. 6719-94
United States Tax Court
T.C. Memo 1997-528; 1997 Tax Ct. Memo LEXIS 613; 74 T.C.M. (CCH) 1264;
November 24, 1997, Filed
Decisions will be entered under Rule 155.
Carmino J. Santaniello, for respondent.
Justin S. Holden and Kimberly L. O'Brien, for petitioners.
FOLEY, JUDGE.
FOLEY
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, JUDGE:…
2Cases cited17 opinions
- Vasquez v. HillerySupreme Court of the United States · 1986
- United States v. BurkeSupreme Court of the United States · 1992
- Commissioner v. SchleierSupreme Court of the United States · 1995
- O'Gilvie v. United StatesSupreme Court of the United States · 1996
- Robinson v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
12 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Rozpad v. CommissionerCourt of Appeals for the First Circuit · 1998
- Rozpad v. CommissionerCourt of Appeals for the First Circuit · 1998