Legal Opinion
Visin v. Comm'r
United States Tax Court
Decided August 18, 2003No. 10149-02UnpublishedCited by 10 opinions
1Opinion of the Court
MICHAEL H. VISIN AND NATALIE MARSELLY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Visin v. Comm'r
No. 10149-02
United States Tax Court
T.C. Memo 2003-246; 2003 Tax Ct. Memo LEXIS 246; 86 T.C.M. (CCH) 279;
August 18, 2003, Filed
Decision will be entered for the Commissioner.
Michael H. Visin, pro se.
Frank Panza, for respondent.
Armen, Robert N., Jr.
ARMEN
MEMORANDUM FINDINGS OF FACT AND OPINION
ARMEN, Special Trial Judge: Respondent determined deficiencies in petitioners' Federal income taxes for the taxable years 1997 and 1998 in the amounts of $ 1,393 and $ 1,365, respectively.
After a…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Patton v. CommissionerUnited States Tax Court · 2001
- MCGRATH v. COMMISSIONERUnited States Tax Court · 2002
3Cited by10 opinions
- Griggs v. Comm'rUnited States Tax Court · 2008
- Hughes v. Comm'rUnited States Tax Court · 2008
- Byard v. Comm'rUnited States Tax Court · 2007
- Jensen v. Comm'rUnited States Tax Court · 2010
- Levine v. Comm'rUnited States Tax Court · 2017
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