Legal Opinion

De Thassy v. Commissioner

United States Tax Court

Decided June 27, 1963No. Docket No. 72858Unpublished

1Opinion of the Court

Eugene De Thassy v. Commissioner.

De Thassy v. Commissioner

Docket No. 72858.

United States Tax Court

T.C. Memo 1963-180; 1963 Tax Ct. Memo LEXIS 166; 22 T.C.M. (CCH) 859; T.C.M. (RIA) 63180;

June 27, 1963

Gabriel T. Pap, for the petitioner. Ronald S. Schacht, for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: Respondent determined deficiencies in petitioner's income taxes for the calendar years 1953, 1954, and 1955 in the amounts of $899.02, $717.10, and $719.46, respectively. Petitioner has conceded that deductions were properly disallowed in the statutory notice for…

2Cases cited8 opinions

  1. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  2. Halle v. CommissionerUnited States Tax Court · 1946
  3. Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
  4. Heiner v. TindleSupreme Court of the United States · 1928
  5. Hazard v. CommissionerUnited States Tax Court · 1946

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