Legal Opinion
Bellis v. Commissioner
United States Tax Court
Decided January 24, 1994No. Docket No. 21232-90UnpublishedCited by 1 opinion
1Opinion of the Court
ISADORE H. AND HELEN K. BELLIS, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bellis v. Commissioner
Docket No. 21232-90
United States Tax Court
T.C. Memo 1994-28; 1994 Tax Ct. Memo LEXIS 25; 67 T.C.M. (CCH) 2013;
January 24, 1994, Filed
Decision will be entered for petitioners.
For petitioners: Joshua Sarner.
For respondent: Lisa Primavera-Femia.
CLAPP
CLAPP
MEMORANDUM FINDINGS OF FACT AND OPINION
CLAPP, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1980 in the amount of $ 17,677 and additional interest under section 6621(c) in the…
2Cases cited14 opinions
- Adler v. CommissionerUnited States Tax Court · 1985
- Kronish v. CommissionerUnited States Tax Court · 1988
- Cataldo v. CommissionerUnited States Tax Court · 1973
- Piarulle v. Comm'rUnited States Tax Court · 1983
- Pursell v. CommissionerUnited States Tax Court · 1962
9 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Becker Holding Corp. v. Comm'rUnited States Tax Court · 2004