Legal Opinion
Davoli v. Commissioner
United States Tax Court
Decided July 18, 1994No. Docket No. 8200-91UnpublishedCited by 3 opinions
1Opinion of the Court
MICHAEL J. DAVOLI AND JACKIE ANN DAVOLI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Davoli v. Commissioner
Docket No. 8200-91
United States Tax Court
T.C. Memo 1994-326; 1994 Tax Ct. Memo LEXIS 334; 68 T.C.M. (CCH) 104;
July 18, 1994, Filed
Decision will be entered under Rule 155.
For petitioners: Susan Slagle.
For respondent: William R. McCants.
CLAPP
CLAPP
MEMORANDUM FINDINGS OF FACT AND OPINION
CLAPP, Judge: Respondent determined deficiencies in petitioners' 1986 and 1987 Federal income taxes as follows:
Year
Deficiency
Addition to the Tax
1986
$ 17,073
$ 4,268
1987
38,692
9,673
The issues for…
2Cases cited25 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Hillsboro National Bank v. CommissionerSupreme Court of the United States · 1983
- Podems v. CommissionerUnited States Tax Court · 1955
20 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Valero Energy Corp v. CIRCourt of Appeals for the Fifth Circuit · 1996
- Valero Energy Corporation and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1996
- Valero Energy Corporation and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1996