Legal Opinion
Fotis v. Commissioner
United States Tax Court
Decided June 14, 1989No. Docket No. 21824-87UnpublishedCited by 2 opinions
1Opinion of the Court
JAMES J. FOTIS AND DEIRDRE A. FOTIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fotis v. Commissioner
Docket No. 21824-87.
United States Tax Court
T.C. Memo 1989-287; 1989 Tax Ct. Memo LEXIS 287; 57 T.C.M. (CCH) 695; T.C.M. (RIA) 89287;
June 14, 1989; As corrected July 19, 1989
Wayne J. Schaefer, for the petitioners.
Peggy Gartenbaum, for the respondent.
FEATHERSTON
MEMORANDUM OPINION
FEATHERSTON, Judge: Respondent determined a deficiency in petitioners' income tax for 1982 in the amount of $ 1,019. The issue for decision is whether petitioners are entitled to exclude from gross income…
2Cases cited9 opinions
- Haar v. CommissionerUnited States Tax Court · 1982
- William A. Rutter v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1985
- Take v. CommissionerUnited States Tax Court · 1984
- Daniel S. And Emma F. Haar v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1983
- Thomas Take and Janice Take v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1986
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Raymond D. Wallace v. United StatesCourt of Appeals for the Seventh Circuit · 1998
- Sa v. DirectorNew Jersey Tax Court · 2012