Legal Opinion
Salvatore v. Commissioner
United States Tax Court
Decided February 4, 1970No. Docket No. 5150-67Unpublished
1Opinion of the Court
Susie Salvatore v. Commissioner.
Salvatore v. Commissioner
Docket No. 5150-67.
United States Tax Court
T.C. Memo 1970-30; 1970 Tax Ct. Memo LEXIS 331; 29 T.C.M. (CCH) 89; T.C.M. (RIA) 70030;
February 4, 1970. Filed
Richard S. Pastore, for the petitioner. Larry Kars and Jay S. Hamelburg, for the respondent.
FEATHERSTON
Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge: Respondent determined a deficiency in petitioner's income tax for 1963 in the amount of $31,016.60. The only issue presented for decision is whether petitioner is taxable on all or only one-half of the gain realized on the sale…
2Cases cited5 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- John E. Palmer v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1965
- Palmer v. CommissionerUnited States Tax Court · 1965
- Usher v. CommissionerUnited States Tax Court · 1965
- Deinert v. CommissionerUnited States Board of Tax Appeals · 1928