Legal Opinion
De Biasi v. Commissioner
United States Tax Court
Decided March 23, 1983No. Docket No. 23865-81Unpublished
1Opinion of the Court
CONNIE R. DeBIASI AND THELMA M. DeBIASI, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
De Biasi v. Commissioner
Docket No. 23865-81.
United States Tax Court
T.C. Memo 1983-161; 1983 Tax Ct. Memo LEXIS 630; 45 T.C.M. (CCH) 1075; T.C.M. (RIA) 83161;
March 23, 1983.
William J. DeBiasi, for the petitioners.
Beth L. Williams, for the respondent.
KORNER
MEMORANDUM OPINION
KORNER, Judge: Respondent determined a deficiency in income tax for the year 1978 against petitioners in the amount of $2,417. The sole issue which we must decide is whether the amount of $7,560, received by petitioner Connie…
2Cases cited6 opinions
- United States v. William H. Price, Jr.Court of Appeals for the Fourth Circuit · 1961
- Haar v. CommissionerUnited States Tax Court · 1982
- Dyer v. CommissionerUnited States Tax Court · 1979
- Brown v. CommissionerUnited States Tax Court · 1955
- De Paolis v. CommissionerUnited States Tax Court · 1977
1 more not listed; retrieve them via the Exa API.