Legal Opinion
Galluzzo v. Commissioner
United States Tax Court
Decided December 28, 1981No. Docket Nos. 3525-77, 3526-77, 3527-77, 8311-77Unpublished
1Opinion of the Court
DANIEL T. GALLUZZO AND BRONIA P. GALLUZZO, ET AL, 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Galluzzo v. Commissioner
Docket Nos. 3525-77, 3526-77, 3527-77, 8311-77.
United States Tax Court
T.C. Memo 1981-733; 1981 Tax Ct. Memo LEXIS 13; 43 T.C.M. (CCH) 199; T.C.M. (RIA) 81733;
December 28, 1981.
Richard W. Carrel, for the petitioners.
Wayne Chew and Susan B. Watson, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined the following decificiencies in and additions to the Federal income and gift taxes of the petitioners:
Docket No.
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2Cases cited24 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Spies v. United StatesSupreme Court of the United States · 1943
- Lucas v. EarlSupreme Court of the United States · 1930
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