Legal Opinion

Costello v. Commissioner

United States Tax Court

Decided December 29, 1976No. Docket Nos. 48467, 65107Unpublished

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

  1. Holland v. United StatesSupreme Court of the United States · 1955
  2. Costello v. United StatesSupreme Court of the United States · 1956
  3. Spies v. United StatesSupreme Court of the United States · 1943
  4. Amos v. CommissionerUnited States Tax Court · 1964
  5. John W. Amos v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965

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