Legal Opinion
Pereira v. Commissioner
United States Tax Court
Decided August 11, 1975No. Docket Nos. 1178-74, 1276-74UnpublishedCited by 1 opinion
1Opinion of the Court
ALFREDO F. PEREIRA and MARIA E. S. PEREIRA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
SANDALIO SUAREZ-REAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Pereira v. Commissioner
Docket Nos. 1178-74, 1276-74.
United States Tax Court
T.C. Memo 1975-260; 1975 Tax Ct. Memo LEXIS 113; 34 T.C.M. (CCH) 1116; T.C.M. (RIA) 750260;
August 11, 1975, Filed
Vincent J. Brennan and Richard B. Wallace, for the petitioners.
David M. Berman, for the respondent.
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined deficiencies in petitioners' respective Federal income taxes in…
2Cases cited3 opinions
- Valdes v. CommissionerUnited States Tax Court · 1973
- Ribas v. CommissionerUnited States Tax Court · 1970
- Garrido v. CommissionerUnited States Tax Court · 1973
3Cited by1 opinion
- Herbert G. Whyte v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1988