Legal Opinion

Charfoos v. Commissioner

United States Tax Court

Decided July 2, 1991No. Docket No. 14056-88Unpublished

1Opinion of the Court

LAWRENCE S. CHARFOOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Charfoos v. Commissioner

Docket No. 14056-88

United States Tax Court

T.C. Memo 1991-292; 1991 Tax Ct. Memo LEXIS 338; 62 T.C.M. (CCH) 32; T.C.M. (RIA) 91292;

July 2, 1991, Filed

Decision will be entered for the respondent.

John B. Curcio, for the petitioner.

Margaret A. Satko and Eric M. Nemeth, for the respondent.

HAMBLEN, Judge.

HAMBLEN

MEMORANDUM FINDINGS OF FACT AND OPINION

By statutory notice of deficiency, dated March 22, 1988, respondent determined deficiencies in, and additions to, petitioner's Federal income tax as…

2Cases cited25 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  4. Helvering v. HorstSupreme Court of the United States · 1940
  5. Neely v. CommissionerUnited States Tax Court · 1985

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