Legal Opinion
TOLOTTI v. COMMISSIONER
United States Tax Court
Decided April 1, 2002No. 3011-01LUnpublishedCited by 4 opinions
1Opinion of the Court
EMIL P. TOLOTTI, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
TOLOTTI v. COMMISSIONER
No. 3011-01L
United States Tax Court
T.C. Memo 2002-86; 2002 Tax Ct. Memo LEXIS 90; 83 T.C.M. (CCH) 1436;
April 1, 2002, Filed
An order granting respondent's motion for summary judgment, as supplemented, and decision will be entered.
Emil P. Tolotti, Jr., pro se.
Sheara L. Gelman, for respondent.
Armen, Robert N., Jr.
ARMEN
MEMORANDUM OPINION
ARMEN, Special Trial Judge: This matter is before the Court on respondent's Motion for Summary Judgment, as supplemented, filed pursuant to Rule 121(a). 1…
2Cases cited14 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Naftel v. CommissionerUnited States Tax Court · 1985
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
9 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Spahr v. United StatesDistrict Court, District of Columbia · 2007
- Scott v. United StatesDistrict Court, District of Columbia · 2009
- Ahmed v. United StatesUnited States Court of Federal Claims · 2020
- Scott v. United StatesDistrict Court, District of Columbia · 2009