CARUSO v. COMMISSIONER

Docket Nos. 2399-62, 2400-62.

25 T.C.M. 972 (1966)

T.C. Memo. 1966-190

Frank Caruso v. Commissioner. Vincent Mauro v. Commissioner.

United States Tax Court.

Filed August 29, 1966.


Attorney(s) appearing for the Case

David M. Markowitz, 261 Broadway, New York, N. Y., for the petitioners. William F. Chapman, for the respondent.


Memorandum Opinion

SIMPSON, Judge:

The respondent determined a deficiency of $45,279.00 in petitioner Frank Caruso's income tax for 1960, an addition to tax under section 6654(a) of the Internal Revenue Code of 19541 of $1,267.81 for failure to pay estimated tax, and an addition to tax under section 6653(b) of $22,639.50 for fraud. In the case of petitioner Vincent Mauro, respondent determined a deficiency in income tax for 1960...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases