Legal Opinion
Bello v. Commissioner
United States Tax Court
Decided June 26, 1974No. Docket No. 5127-71Unpublished
1Opinion of the Court
JOSE E. BELLO and ROSA C. BELLO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bello v. Commissioner
Docket No. 5127-71
United States Tax Court
T.C. Memo 1974-174; 1974 Tax Ct. Memo LEXIS 148; 33 T.C.M. (CCH) 747; T.C.M. (RIA) 74174;
June 26, 1974, Filed.
Harold Chopp, for the petitioners.
Paul R. Stanton, for the respondent.
STERRETT
MEMORANDUM FINDINGS OF FACT AND OPINION
STERRETT, Judge : The Commissioner determined a deficiency in petitioners' federal income tax for the calendar year 1967 in the amount of $844.37. The only issue for decision is whether petitioners are entitled to…
2Cases cited5 opinions
- Abraham v. CommissionerUnited States Tax Court · 1947
- Weir v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
- Elek v. CommissionerUnited States Tax Court · 1958
- Elli Reiner v. United StatesCourt of Appeals for the Seventh Circuit · 1955
- Ribas v. CommissionerUnited States Tax Court · 1970