Legal Opinion
Cappetta v. Commissioner
United States Tax Court
Decided February 21, 1985No. Docket No. 10534-82Unpublished
1Opinion of the Court
ROBERT CAPPETTA AND SEENA CAPPETTA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cappetta v. Commissioner
Docket No. 10534-82.
United States Tax Court
T.C. Memo 1985-76; 1985 Tax Ct. Memo LEXIS 554; 49 T.C.M. (CCH) 785; T.C.M. (RIA) 85076;
February 21, 1985.
Leonard M. Simon, for the petitioners.
Laurence D. Ziegler and Thaddeus G. Wozny, for the respondent.
GERBER
MEMORANDUM OPINION
Gerber, Judge:* Respondent determined deficiencies in Federal income tax against petitioners Robert Cappetta and Seena Cappetta for the years 1974, 1975, and 1976. Petitioners filed joint returns for those…
2Cases cited20 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Otsuki v. CommissionerUnited States Tax Court · 1969
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- McGee v. CommissionerUnited States Tax Court · 1973
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