Legal Opinion

Ravano v. Commissioner

United States Tax Court

Decided August 22, 1967No. Docket Nos. 2884-65, 2885-65UnpublishedCited by 6 opinions

1Opinion of the Court

Albert Ravano v. Commissioner. Tidewater Commercial Company, Inc., a Maryland corporation v. Commissioner.

Ravano v. Commissioner

Docket Nos. 2884-65, 2885-65.

United States Tax Court

T.C. Memo 1967-170; 1967 Tax Ct. Memo LEXIS 91; 26 T.C.M. (CCH) 793; T.C.M. (RIA) 67170;

August 22, 1967

Joshua W. Miles, First Nat'l Bank Bldg., Baltimore, Md., for the petitioners. Harvey I. Lapin, for the respondent.

RAUM

Memorandum Findings of Fact and Opinion

Respondent has determined deficiencies in income tax and additions to tax under section 6651(a) of the Internal Revenue Code of 1954 for failure to file…

2Cases cited11 opinions

  1. Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
  2. Wiese v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
  3. P. M. Finance Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
  4. 2554-58 Creston Corp. v. CommissionerUnited States Tax Court · 1963
  5. Atlanta Biltmore Hotel Corporation and Bennie T. Hanson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965

6 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. Alterman Foods, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1975
  2. Dolese v. United StatesCourt of Appeals for the Tenth Circuit · 1979
  3. Richard E. Busch Jr. & Jean N. Busch v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1984
  4. Leonard C. Jaques, Sybil J. Jaques v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991
  5. Hudlow v. CommissionerUnited States Tax Court · 1971

1 more not listed; retrieve them via the Exa API.

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