Legal Opinion
Paduano v. Commissioner
United States Tax Court
Decided March 20, 1975No. Docket Nos. 7103-72, 7168-72, 7169-72UnpublishedCited by 2 opinions
1Opinion of the Court
GERALD F. PADUANO AND CAROLINE PADUANO, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Paduano v. Commissioner
Docket Nos. 7103-72, 7168-72, 7169-72.
United States Tax Court
T.C. Memo 1975-69; 1975 Tax Ct. Memo LEXIS 303; 34 T.C.M. (CCH) 368; T.C.M. (RIA) 750069;
March 20, 1975, Filed
Victor Chini, for the petitioners.
John D. Steele, Jr., for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: Respondent has determined the following deficiencies in the Federal income tax of the petitioners:
Petitioners
Year
Deficiency
Gerald F. and
1967
$11,061.91
Caroline Paduano
196…
2Cases cited7 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Kerry Inv. Co. v. CommissionerUnited States Tax Court · 1972
- The Kahler Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1973
- Kahler Corp. v. CommissionerUnited States Tax Court · 1972
- Fitzgerald Motor Co. v. CommissionerUnited States Tax Court · 1973
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Grace Cappuccilli v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1981
- Grace Cappuccilli v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1981