Legal Opinion
Theophilos v. Commissioner
United States Tax Court
Decided February 7, 1994No. Docket No. 8450-91UnpublishedCited by 1 opinion
1Opinion of the Court
ANTHONY THEOPHILOS AND PATRICIA A. THEOPHILOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Theophilos v. Commissioner
Docket No. 8450-91
United States Tax Court
T.C. Memo 1994-45; 1994 Tax Ct. Memo LEXIS 47; 67 T.C.M. (CCH) 2106;
February 7, 1994, Filed
Decision will be entered under Rule 155.
For petitioners: *Martin A. Schainbaum1 and Donald R. Share.
For respondent: Mary Wynne.
JACOBS
JACOBS
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:
Additions to Tax
Year
Deficiency
Sec.…
2Cases cited19 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- United States v. CartwrightSupreme Court of the United States · 1973
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Pallottini v. CommissionerUnited States Tax Court · 1988
- Marcello v. CommissionerUnited States Tax Court · 1964
14 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Stephen D. Pahl Louise A. Pahl v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998