Legal Opinion
Remuzzi v. Commissioner
United States Tax Court
Decided January 6, 1988No. Docket No. 32962-85UnpublishedCited by 2 opinions
1Opinion of the Court
ROBERT AND RACHAEL REMUZZI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Remuzzi v. Commissioner
Docket No. 32962-85.
United States Tax Court
T.C. Memo 1988-8; 1988 Tax Ct. Memo LEXIS 8; 54 T.C.M. (CCH) 1479; T.C.M. (RIA) 88008;
January 6, 1988.
F. Brook Voght and Martin Scully, Jr., for the petitioners.
Alan C. Levine, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: Respondent determined deficiencies in petitioners' Federal income tax as follows:
Year
Deficiency
1980
$ 10,722.93
1981
15,857.03
After concessions, the issues for decision are: (1) Whether…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Whipple v. CommissionerSupreme Court of the United States · 1963
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Daniel E. Hendricks Barbara E. Hendricks v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1994
- Robert Remuzzi Rachael Remuzzi v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1989