Legal Opinion
Alisa v. Commissioner
United States Tax Court
Decided August 17, 1976No. Docket Nos. 5466-73, 6230-73, 3153-75, 3273-75UnpublishedCited by 3 opinions
1Opinion of the Court
FRANK P. ALISA and RACHAEL ALISA, et al., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Alisa v. Commissioner
Docket Nos. 5466-73, 6230-73, 3153-75, 3273-75.
United States Tax Court
T.C. Memo 1976-255; 1976 Tax Ct. Memo LEXIS 147; 35 T.C.M. (CCH) 1113; T.C.M. (RIA) 760255;
August 17, 1976, Filed.
Robert E. Schlusser, for the petitioners.
Harris J. Belinkie, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: Respondent determined deficiencies in the Federal income tax of petitioners Frank P. Alisa and Rachael Alisa, together with additions to tax…
2Cases cited18 opinions
- Beaver v. CommissionerUnited States Tax Court · 1970
- Mitchell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- United States v. KalesSupreme Court of the United States · 1941
- Challenge Mfg. Co. v. CommissionerUnited States Tax Court · 1962
- Rushing v. CommissionerUnited States Tax Court · 1969
13 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Olaf C. Akland, and Bertha A. Akland v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- James A. Pittman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
- United States v. Steven H. ToushinCourt of Appeals for the Seventh Circuit · 1990