Legal Opinion
Troiano v. Commissioner
United States Tax Court
Decided September 9, 1964No. Docket No. 2336-63UnpublishedCited by 2 opinions
1Opinion of the Court
Michael Troiano v. Commissioner.
Troiano v. Commissioner
Docket No. 2336-63.
United States Tax Court
T.C. Memo 1964-235; 1964 Tax Ct. Memo LEXIS 102; 23 T.C.M. (CCH) 1418; T.C.M. (RIA) 64235;
September 9, 1964
Michael Troiano, pro se, 35 Grove St., North Plainfield, N. J. Robert E. Shapiro, for the respondent.
TRAIN
Memorandum Findings of Fact and Opinion
TRAIN, Judge: Respondent has determined a deficiency in petitioner's 1961 income tax of $221.74.
At issue is the disallowance by respondent of two dependency exemptions and a portion of interest deductions claimed by petitioner.
Findings of Fact
Petition…
2Cases cited5 opinions
- Vance v. CommissionerUnited States Tax Court · 1961
- Charles Crowther and Ivy L. Crowther v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Fitzner v. CommissionerUnited States Tax Court · 1959
- Luhring v. GlotzbachCourt of Appeals for the Fourth Circuit · 1962
- Levine Bros. Co. v. CommissionerUnited States Board of Tax Appeals · 1926
3Cited by2 opinions
- Hopper v. Government of the Virgin IslandsCourt of Appeals for the Third Circuit · 1977
- Inslee A. Hopper as of the Estate of Gertrude Thomas Gardner, Deceased v. Government of the Virgin Islands, and Reuben Wheatley, Commissioner of Finance. Estate of John Livingston Thomas, by William W. Bailey v. Reuben B. Wheatley, Commissioner of FinanceCourt of Appeals for the Third Circuit · 1977