Legal Opinion
Delgado v. Commissioner
United States Tax Court
Decided February 23, 1988No. Docket No. 29240-83UnpublishedCited by 2 opinions
1Opinion of the Court
FELIX DELGADO AND REBECCA DELGADO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Delgado v. Commissioner
Docket No. 29240-83.
United States Tax Court
T.C. Memo 1988-66; 1988 Tax Ct. Memo LEXIS 92; 55 T.C.M. (CCH) 155; T.C.M. (RIA) 88066;
February 23, 1988; As amended March 1, 1988
Moe D. Karash, for the petitioners.
Alfred Pierri, Frank Agostino, and Alan G. Merkin, for the respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined deficiencies and additions to tax in petitioners' Federal income tax as follows:
Addition to Tax
Taxable Year Ended
Deficien…
2Cases cited29 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- James v. United StatesSupreme Court of the United States · 1961
- Stone v. CommissionerUnited States Tax Court · 1971
24 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- William S. Hagaman, Bonnie C. Hagaman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1992
- William S. Hagaman, Bonnie C. Hagaman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1992