Legal Opinion
Mannarino v. Commissioner
United States Tax Court
Decided September 18, 1964No. Docket No. 80937Unpublished
1Opinion of the Court
Samuel Mannarino and Rose Mannarino v. Commissioner.
Mannarino v. Commissioner
Docket No. 80937.
United States Tax Court
T.C. Memo 1964-246; 1964 Tax Ct. Memo LEXIS 94; 23 T.C.M. (CCH) 1476; T.C.M. (RIA) 64246; 21 Oil & Gas Rep. 476;
September 18, 1964
Vincent M. Casey, for the petitioners. Charles A. Boyce, for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: Respondent determined a deficiency of $5,069.38 in the income tax of petitioners and an addition to tax of $140.80 for failure to pay estimated income tax for the calendar year 1956. The issues for decision are (1)…
2Cases cited15 opinions
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Eckert v. BurnetSupreme Court of the United States · 1931
- Carpenter v. LonganSupreme Court of the United States · 1873
- Seaboard Commercial Corp. v. CommissionerUnited States Tax Court · 1957
- Denver & Rio Grande Western Railroad Company v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1960
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