Legal Opinion

Bonacci v. Commissioner

United States Tax Court

Decided June 8, 1977No. Docket No. 8572-74Unpublished

1Opinion of the Court

JOHN C. BONACCI and ANNETTE M. BONACCI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bonacci v. Commissioner

Docket No. 8572-74

United States Tax Court

T.C. Memo 1977-172; 1977 Tax Ct. Memo LEXIS 266; 36 T.C.M. (CCH) 713; T.C.M. (RIA) 770172;

June 8, 1977, Filed

John C. Bonacci, pro se.

Marc A. Feller, for the respondent.

WILBUR

MEMORANDUM FINDINGS OF FACT AND OPINION

WILBUR, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the year 1972 in the amount of $1,754.63.

Due to concessions made by the parties, only three issues remain for our determination: (1)…

2Cases cited13 opinions

  1. United States v. GeneresSupreme Court of the United States · 1972
  2. Cataldo v. CommissionerUnited States Tax Court · 1973
  3. Boissevain v. CommissionerUnited States Tax Court · 1951
  4. Thelma Rosenberg v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  5. Morgan v. CommissionerUnited States Tax Court · 1966

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