Legal Opinion
Andrew Crispo Gallery v. Commissioner
United States Tax Court
Decided February 24, 1992No. Docket No. 20343-88UnpublishedCited by 3 opinions
1Opinion of the Court
ANDREW CRISPO GALLERY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Andrew Crispo Gallery v. Commissioner
Docket No. 20343-88.
United States Tax Court
T.C. Memo 1992-106; 1992 Tax Ct. Memo LEXIS 127; 63 T.C.M. (CCH) 2152; T.C.M. (RIA) 92106;
February 24, 1992, Filed
Decision will be entered under Rule 155.
Walter J. Rockier, Mary E. Cassidy, and David P. Gersch, for petitioner.
Diane D. Helfgott, for respondent.
COHEN
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $ 2,559,639.13 in petitioner's Federal income tax for 1987 and…
2Cases cited35 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Neely v. CommissionerUnited States Tax Court · 1985
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Ramon Portillo and Dolores Portillo v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
30 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Andrew Crispo Gallery, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1994
- Principal Life Insurance Company and Subsidiaries v. United StatesUnited States Court of Federal Claims · 2014
- Andrew Crispo Gallery, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1996