Legal Opinion
Ranciato v. Commissioner
United States Tax Court
Decided February 20, 1996No. Docket No. 27159-91UnpublishedCited by 1 opinion
1Opinion of the Court
ANTHONY RANCIATO AND LUCILLE RANCIATO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent *
Ranciato v. Commissioner
Docket No. 27159-91
United States Tax Court
T.C. Memo 1996-67; 1996 Tax Ct. Memo LEXIS 145; 71 T.C.M. (CCH) 2116;
February 20, 1996, Filed
Decision will be entered in accordance with respondent's computation under Rule 155.
William M. Bloss and Jonathan S. Katz, for petitioners.
John Aletta, for respondent.
LARO
LARO
SUPPLEMENTAL MEMORANDUM OPINION
LARO, Judge: The case is before the Court on remand from the Court of Appeals for the Second Circuit. The Court of Appeals questioned…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Golanty v. CommissionerUnited States Tax Court · 1979
- Henry P. White and Estate of Nancy A. White, Deceased, T. Leo Sullivan, Administrator, C.T.A. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Thomas C. Burger and Marian E. Burger v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987
- McCoy Enterprises, Inc., & Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1995
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Rodriguez v. Comm'rUnited States Tax Court · 2013