Domenic DeFranco v. Commissioner
United States Tax Court
Petitioner Domenic DeFranco came to this country from Italy in 1905, and in 1917 married petitioner Carmela DeFranco. Petitioners have three sons and a daughter. In the conduct of his tomato business petitioner has had the assistance of his three sons and Carmela who kept the meager records of the business.
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Petitioner Domenic DeFranco came to this country from Italy in 1905, and in 1917 married petitioner Carmela DeFranco. Petitioners have three sons and a daughter. In the conduct of his tomato business petitioner has had the assistance of his three sons and Carmela who kept the meager records of the business. In 1939, petitioners and their children drove to San Francisco and there began the operation of the tomato business as a partnership composed of Domenic and two of his sons who were active in the business. In 1940, petitioners and their family moved with the business to Los Angeles where…
1Opinion of the Court
Domenic DeFranco v. Commissioner. Carmela DeFranco v. Commissioner.
Domenic DeFranco v. Commissioner
Docket Nos. 18087, 18088.
United States Tax Court
1950 Tax Ct. Memo LEXIS 10; 9 T.C.M. (CCH) 1158; T.C.M. (RIA) 50311;
December 19, 1950
Petitioner Domenic DeFranco came to this country from Italy in 1905, and in 1917 married petitioner Carmela DeFranco. Petitioners have three sons and a daughter. In the conduct of his tomato business petitioner has had the assistance of his three sons and Carmela who kept the meager records of the business. In 1939, petitioners and their children drove to San…
2Cases cited6 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Halle v. CommissionerUnited States Tax Court · 1946
- Gano v. CommissionerUnited States Board of Tax Appeals · 1930
- Hirschman v. CommissionerUnited States Tax Court · 1949
- Kellett v. CommissionerUnited States Tax Court · 1945
1 more not listed; retrieve them via the Exa API.