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