Legal Opinion
DiSanza v. Commissioner
United States Tax Court
Decided April 5, 1993No. Docket No. 518-86UnpublishedCited by 9 opinions
1Opinion of the Court
FILIP M. DISANZA AND LINDA DISANZA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
DiSanza v. Commissioner
Docket No. 518-86
United States Tax Court
T.C. Memo 1993-142; 1993 Tax Ct. Memo LEXIS 136; 65 T.C.M. (CCH) 2300;
April 5, 1993, Filed
An appropriate order denying petitioners' motions will be issued.
For Filip M. DiSanza, petitioner: Bernard Kobroff and Edward B. Safran (Specially Recognized). For Linda DiSanza, petitioner: Donald Pols and Schlomo Aaron Beilis.
For respondent: Patricia A. Donahue and Moira Sullivan.
DAWSON
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge:…
2Cases cited22 opinions
- Cinema 5, Ltd. v. Cinerama, Inc.Court of Appeals for the Second Circuit · 1976
- Commissioner v. McCoySupreme Court of the United States · 1987
- Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- William H. Kenner and Eleanor v. Kenner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
- Judge v. CommissionerUnited States Tax Court · 1987
17 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Dorchester Indus. v. Comm'rUnited States Tax Court · 1997
- Dahl v. CommissionerUnited States Tax Court · 1995
- Davenport Recycling Assocs. v. CommissionerUnited States Tax Court · 1998
- Alt v. CommissionerUnited States Tax Court · 1994
- Estate of Quirk v. CommissionerUnited States Tax Court · 1995
4 more not listed; retrieve them via the Exa API.