Legal Opinion
Fabiani v. Commissioner
United States Tax Court
Decided September 13, 1973No. Docket Nos. 376-71 and 377-71Unpublished
1Opinion of the Court
MAURICE F. FABIANI and IRMA R. FABIANI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
EUGENE T. PESCE and ERMINIA F. PESCE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fabiani v. Commissioner
Docket Nos. 376-71 and 377-71
United States Tax Court
T.C. Memo 1973-203; 1973 Tax Ct. Memo LEXIS 83; 32 T.C.M. (CCH) 941; T.C.M. (RIA) 73203;
September 13, 1973, Filed
Alan L. Schiff, for the petitioners. John O. Tannenbaum, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: In these consolidated cases the respondent determined the following Federal…
2Cases cited28 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Malat v. RiddellSupreme Court of the United States · 1966
- Galena Oaks Corporation v. Frank Scofield, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Thrift v. CommissionerUnited States Tax Court · 1950
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