Legal Opinion
De Ocampo v. Commissioner
United States Tax Court
Decided April 1, 1997No. Docket No. 11624-94Unpublished
1Opinion of the Court
JAMES P. DE OCAMPO AND MARLA L. DE OCAMPO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
De Ocampo v. Commissioner
Docket No. 11624-94
United States Tax Court
T.C. Memo 1997-161; 1997 Tax Ct. Memo LEXIS 189; 73 T.C.M. (CCH) 2490;
April 1, 1997, Filed
Decision will be entered for respondent as to the deficiency, and for petitioners as to the accuracy-related penalty under section 6662(a).
A. Nathan Zeliff, for petitioners. 1
Patricia Anne Golembiewski, for respondent.
JACOBS
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined a $ 38,819 deficiency for 1989 and a $…
2Cases cited4 opinions
- 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
- Luman v. CommissionerUnited States Tax Court · 1982
- T. J. Starker v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- Boesel v. CommissionerUnited States Tax Court · 1975