Legal Opinion
Senesi v. Commissioner
United States Tax Court
Decided December 23, 1981No. Docket No. 363-81UnpublishedCited by 1 opinion
1Opinion of the Court
PHYLLIS J. SENESI and STEPHEN M. SENESI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Senesi v. Commissioner
Docket No. 363-81.
United States Tax Court
T.C. Memo 1981-723; 1981 Tax Ct. Memo LEXIS 18; 43 T.C.M. (CCH) 143; T.C.M. (RIA) 81723;
December 23, 1981.
Phyllis J. Senesi and Stephen M. Senesi, pro se. F. Michael Kovach, Jr., for the respondent.
PARKER
MEMORANDUM OPINION
PARKER, Judge: This matter is before the Court on respondent's motion to dismiss for failure to state a claim upon which relief may be granted, filed on February 11, 1981, pursuant to Rules 40 and 53, Tax Court…
2Cases cited17 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cupp v. CommissionerUnited States Tax Court · 1975
- Wilkinson v. CommissionerUnited States Tax Court · 1979
- Muste v. CommissionerUnited States Tax Court · 1961
- Neila A. Autenrieth v. Joseph M. Cullen, District Director of IrsCourt of Appeals for the Ninth Circuit · 1969
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Richard D. May v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1985