Legal Opinion
Fiore v. Commissioner
United States Tax Court
Decided September 10, 1979No. Docket No. 8545-76UnpublishedCited by 1 opinion
1Opinion of the Court
FRED P. FIORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fiore v. Commissioner
Docket No. 8545-76.
United States Tax Court
T.C. Memo 1979-360; 1979 Tax Ct. Memo LEXIS 160; 39 T.C.M. (CCH) 64; T.C.M. (RIA) 79360;
September 10, 1979, Filed
John Rogers Carroll, for the petitioner.
Robert J. Percy, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent determined deficiencies in petitioner's Federal income taxes and additions to tax as follows:
Additions to Tax
Year
Deficiency
under Section 6653(a) 1
1969
$ 1,902.81
$ 95.14
1970
321,663.17
16,083.16
1971
244,444.94
2Cases cited41 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Woodward v. CommissionerSupreme Court of the United States · 1970
- Burnet v. LeiningerSupreme Court of the United States · 1932
36 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Tifd Iii-E, Inc. v. United StatesCourt of Appeals for the Second Circuit · 2012