Legal Opinion

De Pasquale v. Commissioner

United States Tax Court

Decided June 23, 1975No. Docket No. 4080-73Unpublished

1Opinion of the Court

LOUIS P. De PASQUALE and JIMMIE ANN De PASQUALE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

De Pasquale v. Commissioner

Docket No. 4080-73.

United States Tax Court

T.C. Memo 1975-196; 1975 Tax Ct. Memo LEXIS 173; 34 T.C.M. (CCH) 841; T.C.M. (RIA) 750196;

June 23, 1975, Filed

Leonard Bailin, for the petitioners.

Michael A. Menillo, for the respondent.

FEATHERSTON

MEMORANDUM FINDINGS OF FACT AND OPINION

FEATHERSTON, Judge: Respondent determined the following deficiencies in petitioners' Federal income tax:

Taxable Year

Deficiency

1967

$ 2,815.00

1968

44,017.00

1970

3,406.49

The issues to be…

2Cases cited12 opinions

  1. Whipple v. CommissionerSupreme Court of the United States · 1963
  2. Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
  3. Matthiessen v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
  4. Vincent C. Giblin v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
  5. Benjamin A. Stratmore and Helen Stratmore v. United StatesCourt of Appeals for the Third Circuit · 1970

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