Legal Opinion

Estate of Fortunato v. Comm'r

United States Tax Court

Decided May 12, 2010No. Docket No. 6937-07UnpublishedCited by 1 opinion

1Opinion of the Court

ESTATE OF ROBERT C. FORTUNATO, DECEASED, ANTHONY M. FORTUNATO, SPECIAL ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Fortunato v. Comm'r

Docket No. 6937-07

United States Tax Court

T.C. Memo 2010-105; 2010 Tax Ct. Memo LEXIS 142; 99 T.C.M. (CCH) 1427;

May 12, 2010, Filed

Decision will be entered under Rule 155.

Dennis Calo, Frank Agostino, Jeremy M. Klausner, and Leonard Greco, for petitioner.

Louis B. Jack, Kathleen A. Tagni, and Sherri Spradley Wilder, for respondent.

JACOBS, Judge.

JACOBS

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge: Respondent determined…

2Cases cited20 opinions

  1. Corliss v. BowersSupreme Court of the United States · 1930
  2. Morgan v. CommissionerSupreme Court of the United States · 1940
  3. Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
  4. Edith Libutti, Doing Business as Lion Crest Stable, a Sole Proprietorship v. United StatesCourt of Appeals for the Second Circuit · 1997
  5. Hansen v. Bear Film Co.California Supreme Court · 1946

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3Cited by1 opinion

  1. Linton v. United StatesCourt of Appeals for the Ninth Circuit · 2011

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