Costello v. Commissioner
United States Tax Court
1Opinion of the Court
FRANK COSTELLO, DECEASED, AND LORETTA B. COSTELLO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Costello v. Commissioner
Docket Nos. 48467, 65107.
United States Tax Court
T.C. Memo 1976-399; 1976 Tax Ct. Memo LEXIS 4; 35 T.C.M. (CCH) 1801; T.C.M. (RIA) 760399;
December 29, 1976, Filed
Edward Bennett Williams,Vincent J. Fuller, and Frank X. Grossi, Jr., for the petitioners.
Stephen M. Miller, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined deficiencies in income tax against petitioners as follows: 1
Docket No. 48467
Addition to…
2Cases cited26 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Costello v. United StatesSupreme Court of the United States · 1956
- Spies v. United StatesSupreme Court of the United States · 1943
- Amos v. CommissionerUnited States Tax Court · 1964
- John W. Amos v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
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