Legal Opinion

Repetto v. Comm'r

United States Tax Court

Decided June 14, 2012No. Docket Nos. 17204-09, 17242-09, 17243-09UnpublishedCited by 8 opinions

1Opinion of the Court

STEVEN W. REPETTO AND GAYLE F. REPETTO, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Repetto v. Comm'r

Docket Nos. 17204-09, 17242-09, 17243-09.

United States Tax Court

T.C. Memo 2012-168; 2012 Tax Ct. Memo LEXIS 168; 103 T.C.M. (CCH) 1895;

June 14, 2012, Filed

Decisions will be entered under Rule 155.

David Victor Capes and Sara G. Neill, for petitioners.

Catherine S. Tyson, Steven W. LaBounty, and Peter N. Scharaff, for respondent.

MARVEL, Judge.

MARVEL

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge: These cases are consolidated for purposes of trial, briefing, and…

2Cases cited38 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Grayned v. City of RockfordSupreme Court of the United States · 1972
  3. Grayned v. City of RockfordSupreme Court of the United States · 1972
  4. Gregory v. HelveringSupreme Court of the United States · 1935
  5. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940

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3Cited by8 opinions

  1. Summa Holdings v. Comm'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 2017
  2. Benenson v. Comm'r of Internal RevenueCourt of Appeals for the First Circuit · 2018
  3. Benenson v. Comm'rCourt of Appeals for the Second Circuit · 2018
  4. Celia Mazzei v. CommissionerUnited States Tax Court · 2018
  5. Benenson v. Comm'r of Internal RevenueCourt of Appeals for the First Circuit · 2018

3 more not listed; retrieve them via the Exa API.

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