Legal Opinion
Berardo v. Commissioner
United States Tax Court
Decided August 27, 1987No. Docket No. 21022-85Unpublished
1Opinion of the Court
MICHAEL J. BERARDO AND ANNAMARIA BERARDO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Berardo v. Commissioner
Docket No. 21022-85
United States Tax Court
T.C. Memo 1987-433; 1987 Tax Ct. Memo LEXIS 430; 54 T.C.M. (CCH) 344; T.C.M. (RIA) 87433;
August 27, 1987.
Barry A. Furman and Alan M. Bredt, for the petitioners.
Alan E. Cobb, for the respondent.
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, JUDGE: Respondent determined a deficiency in petitioners' individual income tax for 1978 in the amount of $ 51,913 and an addition to the tax under section 6653(a)1 in the amount of $…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bixby v. CommissionerUnited States Tax Court · 1972
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Cunningham v. BrownSupreme Court of the United States · 1924
- Rutkin v. United StatesSupreme Court of the United States · 1952
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