Legal Opinion
Elizalde v. Commissioner
United States Tax Court
Decided May 7, 1984No. Docket No. 10599-79UnpublishedCited by 1 opinion
1Opinion of the Court
HELEN STELLA ELIZALDE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Elizalde v. Commissioner
Docket No. 10599-79.
United States Tax Court
T.C. Memo 1984-243; 1984 Tax Ct. Memo LEXIS 430; 48 T.C.M. (CCH) 28; T.C.M. (RIA) 84243;
May 7, 1984.
Michael A. Brush, for the petitioner.
Marc J. Winter, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent has determined that petitioner is liable as a transferee of assets for a deficiency in her father's 1972 Federal income tax and an addition to tax totalling $28,348.95, plus interest as provided by law. The…
2Cases cited53 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. SternSupreme Court of the United States · 1958
- Jasionowski v. CommissionerUnited States Tax Court · 1976
- Laing v. United StatesSupreme Court of the United States · 1976
- Gudelj v. GudeljCalifornia Supreme Court · 1953
48 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Joseph Pesko and Stephanie Pesko v. The United StatesCourt of Appeals for the Federal Circuit · 1990