Legal Opinion
DePaoli v. Commissioner
United States Tax Court
Decided December 7, 1993No. Docket Nos. 4472-92, 4474-92UnpublishedCited by 1 opinion
1Opinion of the Court
QUINTO DePAOLI, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ESTATE OF QUINTO DePAOLI, DECEASED, SOILA DePAOLI AND RACHEL CRAIG, PERSONAL REPRESENTATIVES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
DePaoli v. Commissioner
Docket Nos. 4472-92, 4474-92
United States Tax Court
T.C. Memo 1993-577; 1993 Tax Ct. Memo LEXIS 588; 66 T.C.M. (CCH) 1493;
December 7, 1993, Filed
Decision will be entered under Rule 155.
For petitioners: Towner Leeper.
For respondent: Pamelya P. Herndon.
COHEN
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: In these consolidated cases,…
2Cases cited12 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- United States v. BoyleSupreme Court of the United States · 1985
- Watson v. RichardsonSupreme Court of Iowa · 1899
- Estate of Higgins v. CommissionerUnited States Tax Court · 1988
- Perschbacher v. MoseleyNew Mexico Supreme Court · 1965
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3Cited by1 opinion
- Quinto Depaoli, Jr., Estate of Quinto Depaoli, Deceased, Soila Depaoli and Rachel Craig, Personal Representatives v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1995