Legal Opinion
Perrotto v. Commissioner
United States Tax Court
Decided April 6, 1977No. Docket Nos. 8062-74, 8063-74UnpublishedCited by 1 opinion
1Opinion of the Court
JOSEPH PERROTTO AND MARY PERROTTO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
CRYSTAL MOTOR LODGE, INC., Petitioner v. COMMISSIONER of internal revenue, respondent.
Perrotto v. Commissioner
Docket Nos. 8062-74, 8063-74.
United States Tax Court
T.C. Memo 1977-99; 1977 Tax Ct. Memo LEXIS 339; 36 T.C.M. (CCH) 464; T.C.M. (RIA) 770099;
April 6, 1977, Filed
Daniel J. O'Hern, for the petitioners.
Bernard S. Mark, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined deficiencies in petitioners' Federal income tax as follows:
Petitioner
Taxable Year…
2Cases cited21 opinions
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Challenge Mfg. Co. v. CommissionerUnited States Tax Court · 1962
- Fausner v. CommissionerSupreme Court of the United States · 1973
- Herbert W. Dustin and Kathleen C. Dustin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
16 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- SMITH v. COMMISSIONERUnited States Tax Court · 1979