Legal Opinion
Cafarelli v. Commissioner
United States Tax Court
Decided June 9, 1994No. Docket Nos. 20309-93, 23498-93UnpublishedCited by 1 opinion
1Opinion of the Court
NANCY L. CAFARELLI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; RICHARD A. CAFARELLI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cafarelli v. Commissioner
Docket Nos. 20309-93, 23498-93
United States Tax Court
T.C. Memo 1994-265; 1994 Tax Ct. Memo LEXIS 266; 67 T.C.M. (CCH) 3077;
June 9, 1994, Filed
Nancy L. Cafarelli, pro se.
For petitioner Richard A. Cafarelli: John J. Morrison.
For respondent: Terri L. Parrott.
COUVILLION
COUVILLION
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: These consolidated cases were heard pursuant to section 7443A(b)(3) 1 and Rules 180,…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. TowerSupreme Court of the United States · 1946
- Allen F. Kenfield v. United StatesCourt of Appeals for the Tenth Circuit · 1986
- McGuire v. CommissionerUnited States Tax Court · 1981
3Cited by1 opinion
- Pritchard v. FloydLouisiana Court of Appeal · 2004