Legal Opinion

Marco S. Marinello Associates, Inc. v. Commissioner

United States Tax Court

Decided March 25, 1975No. Docket Nos. 5612-70, 5639-70Unpublished

1Opinion of the Court

MARCO S. MARINELLO ASSOCIATES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

MARCO S. MARINELLO and MARY S. MARINELLO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Marco S. Marinello Associates, Inc. v. Commissioner

Docket Nos. 5612-70, 5639-70

United States Tax Court

T.C. Memo 1975-78; 1975 Tax Ct. Memo LEXIS 297; 34 T.C.M. (CCH) 392; T.C.M. (RIA) 750078;

March 25, 1975, Filed

Cornelius J. Moriarty, Jr., for petitioners.

Willard J. Frank, for respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge: Respondent determined deficiencies in…

2Cases cited25 opinions

  1. North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
  2. Conlorez Corp. v. CommissionerUnited States Tax Court · 1968
  3. Newton Girl Scout Council, Inc. v. Massachusetts Turnpike AuthorityMassachusetts Supreme Judicial Court · 1956
  4. Litton Business Systems, Inc. v. CommissionerUnited States Tax Court · 1973
  5. Peter Vaira and Mary L. Vaira v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971

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