Legal Opinion
Risicato v. Commissioner
United States Tax Court
Decided May 3, 1984No. Docket No. 23934-82Unpublished
1Opinion of the Court
PAUL RISICATO AND PRUDENCE RISICATO, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Risicato v. Commissioner
Docket No. 23934-82.
United States Tax Court
T.C. Memo 1984-238; 1984 Tax Ct. Memo LEXIS 436; 48 T.C.M. (CCH) 10; T.C.M. (RIA) 84238;
May 3, 1984.
Paul Risicato, pro se and the deceased petitioner.
Laurence Ziegler and Thaddeus Wozni, for the respondent.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DRENNEN, Judge: This case was assigned to and heard by Special Trial Judge Peter J. Panuthos pursuant to the provisions of section 7456(c), 1 Internal Revenue Code of 1954,…
2Cases cited12 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Cupp v. CommissionerUnited States Tax Court · 1975
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