Legal Opinion
ESPOSITO v. COMMISSIONER
United States Tax Court
Decided September 6, 1973No. Docket No. 5038-71Unpublished
1Opinion of the Court
ANGELO and NANCY ESPOSITO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ESPOSITO v. COMMISSIONER
Docket No. 5038-71
United States Tax Court
T.C. Memo 1973-196; 1973 Tax Ct. Memo LEXIS 91; 32 T.C.M. (CCH) 910; T.C.M. (RIA) 73196;
September 6, 1973, Filed
Walter J. Lynwood, for the petitioners.
James D. Thomas, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined the following deficiencies in petitioners' Federal income taxes:
Year
Deficiency
1967
$1,132.56
1968
1,402.38
TOTAL
$2,534.94
These deficiencies arose in part from respondent's disallowance of…
2Cases cited12 opinions
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Imburgia v. CommissionerUnited States Tax Court · 1954
- Herbert W. Dustin and Kathleen C. Dustin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
- Dustin v. CommissionerUnited States Tax Court · 1969
- Morton v. CommissionerUnited States Board of Tax Appeals · 1938
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