Legal Opinion
Mengarelli v. Comm'r
United States Tax Court
Decided April 9, 1984No. Docket Nos. 6088-75, 6739-75Unpublished
1Opinion of the Court
ALBERT R. MENGARELLI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; KEITH S. RICHARDS and ESTATE OF JUDITH A. RICHARDS, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Mengarelli v. Comm'r
Docket Nos. 6088-75, 6739-75.
United States Tax Court
T.C. Memo 1984-177; 1984 Tax Ct. Memo LEXIS 496; 47 T.C.M. (CCH) 1473; T.C.M. (RIA) 84177;
April 9, 1984.
John P. Fadgen, for the petitioners.
John O. Kent and Michael C. Cohen, for the respondent.
WILES
MEMORANDUM FINDINGS OF FACT AND OPINION
WILES, Judge: Respondent determined the following deficiencies in, and additions to,…
2Cases cited20 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Stone v. CommissionerUnited States Tax Court · 1971
- Gajewski v. CommissionerUnited States Tax Court · 1976
- Beaver v. CommissionerUnited States Tax Court · 1970
- Otsuki v. CommissionerUnited States Tax Court · 1969
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