Legal Opinion
Castorina v. Commissioner
United States Tax Court
Decided November 10, 1986No. Docket No. 3226-83Unpublished
1Opinion of the Court
NICHOLAS CASTORINA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Castorina v. Commissioner
Docket No. 3226-83.
United States Tax Court
T.C. Memo 1986-540; 1986 Tax Ct. Memo LEXIS 67; 52 T.C.M. (CCH) 988; T.C.M. (RIA) 86540;
November 10, 1986.
Nicholas Castorina, pro se.
David M. Brandes, for the respondent.
WRIGHT
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: On November 15, 1982, respondent issued a statutory notice of deficiency in which he determined petitioner's liability as a transferee for the following deficiencies and additions to tax due from Nick Castorina Estates, Inc.:
2Cases cited24 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Commissioner v. SternSupreme Court of the United States · 1958
- Mysse v. CommissionerUnited States Tax Court · 1972
- Sidney Kreps v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
19 more not listed; retrieve them via the Exa API.