Achiro v. Commissioner
United States Tax Court
Achiro and Rossi each owned 50 percent of the stock of Tahoe City Disposal, and each owned 25 percent of the stock of Kings Beach Disposal. In 1974, Achiro and Rossi incorporated A & R for the purpose of rendering management services to Tahoe City Disposal and Kings Beach Disposal. Achiro and Rossi each owned 24 percent of A & R's stock, and Renato Achiro (Achiro's brother and Rossi's brother-in-law) owned the remaining 52 percent.
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Achiro and Rossi each owned 50 percent of the stock of Tahoe City Disposal, and each owned 25 percent of the stock of Kings Beach Disposal. In 1974, Achiro and Rossi incorporated A & R for the purpose of rendering management services to Tahoe City Disposal and Kings Beach Disposal. Achiro and Rossi each owned 24 percent of A & R's stock, and Renato Achiro (Achiro's brother and Rossi's brother-in-law) owned the remaining 52 percent. A & R entered into management service agreements with Tahoe City Disposal and Kings Beach Disposal pursuant to which A & R provided those corporations with…
1Opinion of the Court
Silvano Achiro and Carol Achiro, Petitioners v. Commissioner of Internal Revenue, Respondent; Peter Rossi and Gemma Rossi, Petitioners v. Commissioner of Internal Revenue, Respondent
Achiro v. Commissioner
Docket Nos. 467-79, 468-79
United States Tax Court
77 T.C. 881; 1981 U.S. Tax Ct. LEXIS 43; 77 T.C. No. 62;
October 19, 1981, Filed
Decisions will be entered under Rule 155.
Achiro and Rossi each owned 50 percent of the stock of Tahoe City Disposal, and each owned 25 percent of the stock of Kings Beach Disposal. In 1974, Achiro and Rossi incorporated A & R for the purpose of rendering management…
2Cases cited34 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Lucas v. EarlSupreme Court of the United States · 1930
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Achiro v. CommissionerUnited States Tax Court · 1981
- Klein v. Board of Tax Supervisors of Jefferson Cty.Supreme Court of the United States · 1930
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