Legal Opinion
Maniscalco v. Commissioner
United States Tax Court
Decided July 24, 1978No. Docket No. 492-77UnpublishedCited by 1 opinion
1Opinion of the Court
JOSEPH MANISCALCO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Maniscalco v. Commissioner
Docket No. 492-77.
United States Tax Court
T.C. Memo 1978-274; 1978 Tax Ct. Memo LEXIS 241; 37 T.C.M. (CCH) 1174; T.C.M. (RIA) 78274;
July 24, 1978, Filed
John M. Rickel, for the petitioner.
James R. Rich, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: Respondent determined a deficiency of $ 288.22 in petitioner's 1974 Federal income tax. Concessions having been made by petitioner in respect of certain adjustments, the issues remaining for decision are:
1.…
2Cases cited7 opinions
- Shapiro v. ThompsonSupreme Court of the United States · 1969
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- White v. United StatesSupreme Court of the United States · 1938
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Joseph Maniscalco v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1980