Legal Opinion
Amabile v. Commissioner
United States Tax Court
Decided May 1, 1986No. Docket No. 1283-84Unpublished
1Opinion of the Court
CHARLES AMABILE AND CARMELA AMABILE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Amabile v. Commissioner
Docket No. 1283-84.
United States Tax Court
T.C. Memo 1986-180; 1986 Tax Ct. Memo LEXIS 427; 51 T.C.M. (CCH) 963; T.C.M. (RIA) 86180;
May 1, 1986.
John F. Papsidero, for the petitioner.
Anne M. DiFonzo, for the respondent.
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge:* Respondent determined a deficiency in petitioners' Federal income tax for the taxable years 1979 and 1980 in the amounts of $2,838 and $5,457, respectively. The only issue presented is whether under section…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bixby v. CommissionerUnited States Tax Court · 1972
- Vercio v. CommissionerUnited States Tax Court · 1980
- Christos Laganas v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1960
- Scheft v. CommissionerUnited States Tax Court · 1972
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