Legal Opinion
Abdella v. Commissioner
United States Tax Court
Decided September 28, 1983No. Docket No. 3077-80Unpublished
1Opinion of the Court
JAMIE L. ABDELLA AND LEOTA T. ABDELLA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Abdella v. Commissioner
Docket No. 3077-80.
United States Tax Court
T.C. Memo 1983-616; 1983 Tax Ct. Memo LEXIS 174; 46 T.C.M. (CCH) 1602; T.C.M. (RIA) 83616;
September 28, 1983.
Thomas N. Chambers and James R. Snyder, for the petitioners.
Robert J. Kastl, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent has determined a deficiency of $13,426.40 in petitioners' 1976 Federal income tax. The sole issue is whether a payment of $30,000 to petitioners was a…
2Cases cited19 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- United States v. KaiserSupreme Court of the United States · 1960
- Willkie v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
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