Legal Opinion
Srivastava v. Commissioner
United States Tax Court
Decided October 6, 1998No. Tax Ct. Dkt. No. 26605-95Unpublished
1Opinion of the Court
SUDHIR P. SRIVASTAVA AND ELIZABETH S. PASCUAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Srivastava v. Commissioner
Tax Ct. Dkt. No. 26605-95
United States Tax Court
T.C. Memo 1998-362; 1998 Tax Ct. Memo LEXIS 364; 76 T.C.M. (CCH) 638; T.C.M. (RIA) 98362;
October 6, 1998, Filed
Decision will be entered under Rule 155.
W. Mark Scott, for respondent.
Michael D. Cropper, for petitioners.
PARR, JUDGE.
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, JUDGE: Respondent determined deficiencies in, and penalties on, the Federal income tax for 1991 and 1992 1 of Sudhir P. Srivastava…
2Cases cited58 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Lucas v. EarlSupreme Court of the United States · 1930
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Helvering v. HorstSupreme Court of the United States · 1940
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