Legal Opinion
Chiappetti v. Commissioner
United States Tax Court
Decided April 16, 1996No. Docket No. 12534-94Unpublished
1Opinion of the Court
DONALD L. CHIAPPETTI, AND MARY K. CHIAPPETTI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Chiappetti v. Commissioner
Docket No. 12534-94.
United States Tax Court
T.C. Memo 1996-183; 1996 Tax Ct. Memo LEXIS 198; 71 T.C.M. (CCH) 2778;
April 16, 1996, Filed
Decision will be entered for respondent.
Robert Ong Hing and Gregory Ong Hing, for petitioners.
Ann M. Welhaf, for respondent.
CHIECHI, Judge
CHIECHI
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following deficiencies in petitioners' Federal income tax:
Year
Deficiency
1990
$ 4,793
1991
9,618
The sole issue…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Lucas v. EarlSupreme Court of the United States · 1930
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Hradesky v. CommissionerUnited States Tax Court · 1975
- Frank J. Hradesky v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
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