Legal Opinion
Dolce v. Commissioner
United States Tax Court
Decided February 6, 1980No. Docket No. 12034-77Unpublished
1Opinion of the Court
ROCCO & ELIZABETH DOLCE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dolce v. Commissioner
Docket No. 12034-77.
United States Tax Court
T.C. Memo 1980-35; 1980 Tax Ct. Memo LEXIS 551; 39 T.C.M. (CCH) 1008; T.C.M. (RIA) 80035;
February 6, 1980, Filed
Rocco Dolce, pro se.
Kenneth J. Rubin, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined a deficiency of $760.96 in petitioners' Federal income tax for the taxable year ended December 31, 1975. The issue before us is whether petitioners are entitled to a deduction of $3,016,…
2Cases cited6 opinions
- Fausner v. CommissionerSupreme Court of the United States · 1973
- Norwood v. CommissionerUnited States Tax Court · 1976
- McCallister v. CommissionerUnited States Tax Court · 1978
- Louis R. And Yvonne M. Frederick v. United StatesCourt of Appeals for the Eighth Circuit · 1979
- Blatnick v. CommissionerUnited States Tax Court · 1971
1 more not listed; retrieve them via the Exa API.