Legal Opinion
Lattera v. Comm'r
United States Tax Court
Decided September 23, 2004No. 4269-03Unpublished
1Opinion of the Court
GEORGE AND ANGELINE LATTERA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lattera v. Comm'r
No. 4269-03
United States Tax Court
T.C. Memo 2004-216; 2004 Tax Ct. Memo LEXIS 224; 88 T.C.M. (CCH) 293;
September 23, 2004, Filed
Decision was entered for repsondent.
Mark E. Cedrone, for petitioners.
Carol Lynn E. Moran, for respondent.
Vasquez, Juan F.
Vasquez
MEMORANDUM OPINION
VASQUEZ, Judge: Respondent determined a deficiency of $660,784 in petitioners' 1999 Federal income tax. 1 The sole issue for decision is whether a lump-sum payment received in exchange for the assignment of the right to…
2Cases cited3 opinions
- Davis v. Comm'rUnited States Tax Court · 2002
- United States v. J. Michael Maginnis Janet Y. MaginnisCourt of Appeals for the Ninth Circuit · 2004
- Clopton v. Comm'rUnited States Tax Court · 2004