Legal Opinion
Patti v. Commissioner
United States Tax Court
Decided April 21, 1975No. Docket No. 7868-72UnpublishedCited by 1 opinion
1Opinion of the Court
ALFRED PATTI and LUCIA PATTI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Patti v. Commissioner
Docket No. 7868-72.
United States Tax Court
T.C. Memo 1975-107; 1975 Tax Ct. Memo LEXIS 265; 34 T.C.M. (CCH) 521; T.C.M. (RIA) 750107;
April 21, 1975, Filed.
Lewis R. Wiener, for the petitioners.
William E. Saul, for the respondent.
QUEALY
MEMORANDUM FINDINGS OF FACT AND OPINION
QUEALY, Judge: The Commissioner determined a deficiency in petitioners' income tax for the taxable year 1969 in the amount of $395.64. The only question involved is whether petitioners are entitled to deduct the…
2Cases cited8 opinions
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Fausner v. CommissionerSupreme Court of the United States · 1973
- Feistman v. CommissionerUnited States Tax Court · 1974
- Sapp v. CommissionerUnited States Tax Court · 1961
- Combs v. JohnsonSupreme Court of the United States · 1973
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Perrotto v. CommissionerUnited States Tax Court · 1977