Legal Opinion
Estate of Di Fiore v. Commissioner
United States Tax Court
Decided November 25, 1987No. Docket No. 3340-85UnpublishedCited by 2 opinions
1Opinion of the Court
ESTATE OF DOMINIC DI FIORE, DECEASED, RICHARD DI FIORE, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Di Fiore v. Commissioner
Docket No. 3340-85.
United States Tax Court
T.C. Memo 1987-588; 1987 Tax Ct. Memo LEXIS 577; 54 T.C.M. (CCH) 1168; T.C.M. (RIA) 87588;
November 25, 1987.
Roger E. Grove, for the petitioner.
Thomass M. Rohall, for the respondent.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined a deficiency, against the Estate of Dominic Di Fiore, in the amount of $ 196,225.59, and an addition to tax, pursuant to section…
2Cases cited11 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- Glenn Weible and Patricia Weible v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- Estate of Young v. CommissionerUnited States Tax Court · 1983
- Estate of Di Rezza v. CommissionerUnited States Tax Court · 1982
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Estate of La Meres v. Comm'rUnited States Tax Court · 1992
- Estate of La Meres v. Comm'rUnited States Tax Court · 1992