Legal Opinion
Manzoli v. Commissioner
United States Tax Court
Decided March 13, 1989No. Docket No. 47848-86UnpublishedCited by 8 opinions
1Opinion of the Court
LEO MANZOLI AND MARY ANN MANZOLI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Manzoli v. Commissioner
Docket No. 47848-86.
United States Tax Court
T.C. Memo 1989-94; 1989 Tax Ct. Memo LEXIS 94; 56 T.C.M. (CCH) 1406; T.C.M. (RIA) 89094;
March 13, 1989.
John M. Doukas, for the petitioners.
Charles W. Maurer, Jr., for the respondent.
COHEN
SUPPLEMENTAL MEMORANDUM OPINION
COHEN, Judge: On July 18, 1988, the Court filed its Memorandum Findings of Fact and Opinion, T.C. Memo. 1988-299, in which we sustained, with some adjustments, deficiencies determined by respondent with respect to…
2Cases cited12 opinions
- Lettie D. Evans v. Syracuse City School DistrictCourt of Appeals for the Second Circuit · 1983
- Hicks Co. v. CommissionerUnited States Tax Court · 1971
- Kurt Strauss v. Douglas Aircraft Co.Court of Appeals for the Second Circuit · 1968
- Rodney v. Comm'rUnited States Tax Court · 1969
- Vardaman S. Dunn v. Koehring Company, Hyde Construction Company, Inc., Cross v. Koehring Company, CrossCourt of Appeals for the Fifth Circuit · 1977
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Nolte v. CommissionerUnited States Tax Court · 1995
- Estate of Kwang Lee v. Comm'rUnited States Tax Court · 2009
- Estate of Herzog v. CommissionerUnited States Tax Court · 1992
- Estate of Ravetti v. CommissionerUnited States Tax Court · 1992
- Livingston v. CommissionerUnited States Tax Court · 2000
3 more not listed; retrieve them via the Exa API.