Legal Opinion
Marcaccio v. Commissioner
United States Tax Court
Decided April 17, 1995No. Docket No. 9511-92UnpublishedCited by 3 opinions
1Opinion of the Court
A.C. MARCACCIO AND MARIA MARCACCIO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Marcaccio v. Commissioner
Docket No. 9511-92
United States Tax Court
T.C. Memo 1995-174; 1995 Tax Ct. Memo LEXIS 168; 69 T.C.M. (CCH) 2420;
April 17, 1995, Filed
Decision will be entered for respondent.
For petitioners: Edward M. Peine.
For respondent: Susan Pinner.
WHALEN
WHALEN
MEMORANDUM FINDINGS OF FACT AND OPINION
WHALEN, Judge: Respondent determined a deficiency of $ 13,544 in petitioners' Federal income tax for 1988. The issue for decision is whether petitioners realized income in the amount of $ 31,675…
2Cases cited22 opinions
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Commissioner v. TuftsSupreme Court of the United States · 1983
- Federal Deposit Insurance Corp. v. Attayi, Texas Court of Appeals, 1st District (Houston)1988
- Danenberg v. CommissionerUnited States Tax Court · 1979
- Dallas T. & T. Warehouse Co. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1934
17 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Frazier v. CommissionerUnited States Tax Court · 1998
- Frazier v. CommissionerUnited States Tax Court · 1998
- Richard D. Frazier and Yvonne Frazier v. CommissionerUnited States Tax Court · 1998