Legal Opinion
Grimaldi v. Commissioner
United States Tax Court
Decided June 6, 1963No. Docket No. 91016UnpublishedCited by 1 opinion
1Opinion of the Court
William S. Grimaldi and Elizabeth S. Grimaldi v. Commissioner.
Grimaldi v. Commissioner
Docket No. 91016.
United States Tax Court
T.C. Memo 1963-156; 1963 Tax Ct. Memo LEXIS 188; 22 T.C.M. (CCH) 739; T.C.M. (RIA) 63156;
June 6, 1963
Harold Kamens, 10 Commerce Court, Newark, N.J., for the petitioners. Gerald N. Daffner, for the respondent.
SCOTT
Memorandum Findings of Fact and Opinion
SCOTT, Judge: Respondent determined deficiencies in petitioners' income tax for the years 1954, 1955, and 1956 in the amounts of $4,603.04, $3,225.77, and $1,162.83, respectively. The issues to be decided are:(1) Whether…
2Cases cited13 opinions
- Commissioner v. BilderSupreme Court of the United States · 1962
- Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1951
- Phillips v. Comissioner of Internal RevenueUnited States Tax Court · 1955
- Reginald G. Hearn and Mary L. Hearn, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Hearn v. CommissionerUnited States Tax Court · 1961
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Sapphire Lands, Inc. v. CommissionerUnited States Tax Court · 1973