Legal Opinion
Valente v. Commissioner
United States Tax Court
Decided June 23, 1975No. Docket No. 6732-72UnpublishedCited by 2 opinions
1Opinion of the Court
RENATO R. and ELEANOR A. VALENTE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Valente v. Commissioner
Docket No. 6732-72.
United States Tax Court
T.C. Memo 1975-200; 1975 Tax Ct. Memo LEXIS 177; 34 T.C.M. (CCH) 861; T.C.M. (RIA) 750200;
June 23, 1975, Filed
Stuart A. Rosenblatt and Stephen H. Feuerstein, for the petitioners.
Barry D. Gordon and Michael P. Casterton, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1968 in the amount of $ 10,649. The only issue is…
2Cases cited9 opinions
- Eckert v. BurnetSupreme Court of the United States · 1931
- United States v. Consolidated Edison Co. of NYSupreme Court of the United States · 1961
- Sandor v. CommissionerUnited States Tax Court · 1974
- Spiegel v. CommissionerUnited States Tax Court · 1949
- Burck v. CommissionerUnited States Tax Court · 1975
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Rubnitz v. CommissionerUnited States Tax Court · 1977
- Rubnitz v. CommissionerUnited States Tax Court · 1977