Legal Opinion
Paolini v. Commissioner
United States Tax Court
Decided February 11, 1982No. Docket Nos. 8686-78, 8687-78, 15091-79UnpublishedCited by 4 opinions
1Opinion of the Court
RICHARD PAOLINI AND MARGARET PAOLINI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Paolini v. Commissioner
Docket Nos. 8686-78, 8687-78, 15091-79.
United States Tax Court
T.C. Memo 1982-69; 1982 Tax Ct. Memo LEXIS 676; 43 T.C.M. (CCH) 513; T.C.M. (RIA) 82069;
February 11, 1982; Amended March 3, 1982
Leonard N. Zito and Ronald J. Karasek, for the petitioners.
Russell K. Stewart, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined the following deficiencies in the petitioners' Federal income tax:
Taxable Year
Deficiency
1975
$ 2,929.32
1976
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. FlowersSupreme Court of the United States · 1946
- United States v. CorrellSupreme Court of the United States · 1967
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
11 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Guenther v. CommissionerUnited States Tax Court · 1987
- Barnes v. CommissionerUnited States Tax Court · 1986
- Barnes v. CommissionerUnited States Tax Court · 1982
- Plante v. CommissionerUnited States Tax Court · 1987