Legal Opinion

Costantino v. Commissioner

United States Tax Court

Decided February 17, 1970No. Docket No. 740-68Unpublished

1Opinion of the Court

Florence Costantino v. Commissioner.

Costantino v. Commissioner

Docket No. 740-68.

United States Tax Court

T.C. Memo 1970-43; 1970 Tax Ct. Memo LEXIS 317; 29 T.C.M. (CCH) 189; T.C.M. (RIA) 70043;

February 17, 1970, filed.

Robert G. MacAlister, Frank E. Coho and William C. McClure, 3320Grant Bldg., Pittsburgh, Pa. for the petitioner. Louis A. Boxleitner, for the respondent. 190

DAWSON

Memorandum Findings of Fact and Opinion

DAWSON, Judge: Respondent determined deficiencies in petitioner's Federal income taxes for the years 1962 and 1963 in the amounts of $15,939.55 and $16,448.13, respectively.…

2Cases cited6 opinions

  1. Palmer v. BenderSupreme Court of the United States · 1932
  2. Parsons v. SmithSupreme Court of the United States · 1959
  3. Paragon Jewel Coal Co. v. CommissionerSupreme Court of the United States · 1965
  4. Mullins v. CommissionerUnited States Tax Court · 1967
  5. Legg v. CommissionerUnited States Tax Court · 1962

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