Legal Opinion
Miravalle v. Commissioner
United States Tax Court
Decided July 31, 1995No. Docket No. 7251-93UnpublishedCited by 3 opinions
1Opinion of the Court
DONALD J. AND LILLIAN JOY MIRAVALLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Miravalle v. Commissioner
Docket No. 7251-93
United States Tax Court
T.C. Memo 1995-349; 1995 Tax Ct. Memo LEXIS 348; 70 T.C.M. (CCH) 220;
July 31, 1995, Filed
Decision will be entered under Rule 155.
Donald J. and Lillian Joy Miravalle, pro se.
For Respondent: Howard P. Levine.
GERBER
GERBER
MEMORANDUM FINDING OF FACTS AND OPINION
GERBER, Judge: Respondent determined Federal income tax deficiencies for petitioners' 1988 and 1989 tax years in the amounts of $ 1,082.90 and $ 23,508.58, respectively. Respondent…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Jasionowski v. CommissionerUnited States Tax Court · 1976
- Larrabee v. CommissionerUnited States Tax Court · 1960
3Cited by3 opinions
- McKinney v. McKinney (In re McKinney)United States Bankruptcy Court, W.D. Pennsylvania · 2014
- Miravalle v. CommissionerUnited States Tax Court · 1995
- Miravalle v. CommissionerUnited States Tax Court · 1995