Legal Opinion
Delaney v. Commissioner
United States Tax Court
Decided August 8, 1995No. Docket No. 3387-94UnpublishedCited by 11 opinions
1Opinion of the Court
JOSEPH J. DELANEY AND JANE H. DELANEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Delaney v. Commissioner
Docket No. 3387-94.
United States Tax Court
T.C. Memo 1995-378; 1995 Tax Ct. Memo LEXIS 372; 70 T.C.M. (CCH) 353;
August 8, 1995, Filed
Decision will be entered for respondent.
Justin S. Holden, for petitioners.
Carmino J. Santaniello and Bradford A. Johnson, for respondent.
WELLS, Judge
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined a deficiency in petitioners' Federal income tax for taxable year 1991 in the amount of $ 20,580.
The issues to be…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- James E. Threlkeld v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
- Threlkeld v. CommissionerUnited States Tax Court · 1986
- Robinson v. CommissionerUnited States Tax Court · 1994
- Metzger v. CommissionerUnited States Tax Court · 1987
14 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Delaney v. CommissionerCourt of Appeals for the First Circuit · 1996
- Mary Brabson v. United StatesCourt of Appeals for the Tenth Circuit · 1996
- Chamberlain Ex Rel. Chamberlain v. United StatesCourt of Appeals for the Fifth Circuit · 2005
- Rozpad v. CommissionerUnited States Tax Court · 1997
- Transupport, Inc. v. Comm'rUnited States Tax Court · 2016
6 more not listed; retrieve them via the Exa API.