Legal Opinion

Kaonis v. Commissioner

United States Tax Court

Decided May 17, 1978No. Docket No. 172-76UnpublishedCited by 2 opinions

1Opinion of the Court

GEORGE KAONIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kaonis v. Commissioner

Docket No. 172-76.

United States Tax Court

T.C. Memo 1978-184; 1978 Tax Ct. Memo LEXIS 332; 37 T.C.M. (CCH) 792; T.C.M. (RIA) 780184;

May 17, 1978, Filed

George Kaonis, pro se.

Timothy L. Nelson, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined a deficiency of $1,825.84 in petitioner's Federal income tax for 1972. The issues for decision are:(1) Whether certain residential property owned by petitioner was community property at any time during 1972;(2)…

2Cases cited6 opinions

  1. Aero Rental v. CommissionerUnited States Tax Court · 1975
  2. Woods v. Security-First National BankCalifornia Supreme Court · 1956
  3. Mazzotta v. CommissionerUnited States Tax Court · 1971
  4. Messer v. CommissionerUnited States Tax Court · 1969
  5. M. A. Stoeltzing and Margaret M. Stoeltzing, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959

1 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. Jerome S. Moss, Sandra Moss, Sharon M. Alesia, Herb Alpert, and Lani Alpert v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
  2. Moss v. CommissionerUnited States Tax Court · 1986

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