Legal Opinion
De Mane v. Commissioner
United States Tax Court
Decided January 7, 1971No. Docket No. 359-70 SCUnpublished
1Opinion of the Court
Daniel De Mane and Isabel De Mane v. Commissioner.
De Mane v. Commissioner
Docket No. 359-70 SC.
United States Tax Court
T.C. Memo 1971-4; 1971 Tax Ct. Memo LEXIS 329; 30 T.C.M. (CCH) 35; T.C.M. (RIA) 71004;
January 7, 1971, Filed
Daniel De Mane and Isabel De Mane, pro se, 271 King St., Port Chester, N. Y. Michael A. Menillo, for the respondent.
TANNENWALD
Memorandum Findings of Fact and Opinion
TANNENWALD, Judge: Respondent determined a deficiency of $577.22 in petitioners' income tax for the year 1966. The sole issue is whether certain amounts received by petitioner Isabel De Mane from her former…
2Cases cited15 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Goldman v. GoldmanNew York Court of Appeals · 1940
- McMains v. McMainsNew York Court of Appeals · 1965
- Johnson v. CommissionerUnited States Tax Court · 1966
- Hoffman v. CommissionerUnited States Tax Court · 1970
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