Legal Opinion
Failla v. Commissioner
United States Tax Court
Decided January 29, 1986No. Docket Nos. 29077-83, 29078-83Unpublished
1Opinion of the Court
ROBERT N. FAILLA AND ANN MARIE FAILLA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ANN MARIE FAILLA TRUST, ANN MARIE FAILLA, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Failla v. Commissioner
Docket Nos. 29077-83, 29078-83.
United States Tax Court
T.C. Memo 1986-39; 1986 Tax Ct. Memo LEXIS 565; 51 T.C.M. (CCH) 355; T.C.M. (RIA) 86039;
January 29, 1986.
Samuel N. Reikin, for the petitioners.
William F. Halley, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: In these consolidated cases, respondent determined deficiencies in…
2Cases cited27 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Griffiths v. CommissionerSupreme Court of the United States · 1939
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
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