Legal Opinion
Fiorentino v. Commissioner
United States Tax Court
Decided November 17, 1970No. Docket No. 795-68UnpublishedCited by 2 opinions
1Opinion of the Court
Imero O. Fiorentino and Carole G. Fiorentino, Petitioners v. Commissioner.
Fiorentino v. Commissioner
Docket No. 795-68.
United States Tax Court
T.C. Memo 1970-316; 1970 Tax Ct. Memo LEXIS 43; 29 T.C.M. (CCH) 1445; T.C.M. (RIA) 70316;
November 17, 1970, Filed.
Gabriel T. Pap, 51 E. 67th, New York, N. Y., for the petitioners. Larry Kars, for the respondent.
FEATHERSTON
Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge: Respondent determined a deficiency in petitioners' Federal income tax for 1963 in the amount of $1,440.02. Concessions have been made by both parties, and the following issues…
2Cases cited5 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Ashby v. CommissionerUnited States Tax Court · 1968
- Fox v. CommissionerUnited States Tax Court · 1968
- George H. And Sarah Newi v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
3Cited by2 opinions
- Philip Handelman and Esther Handelman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
- Hippodrome Oldsmobile, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1973