LODISE v. COMMISSIONER

Docket No. 2633-76.

36 T.C.M. 668 (1977)

T.C. Memo. 1977-157

Michael F. Lodise, Jr. v. Commissioner.

United States Tax Court.

Filed May 24, 1977.


Attorney(s) appearing for the Case

Lowell F. Raeder, for the respondent.


Memorandum Opinion

DAWSON, Chief Judge:

Respondent determined a deficiency of $5,047.21 in petitioner's Federal income tax for the year 1973 and an addition to tax of $2,523.61 under section 6653(b), Internal Revenue Code of 1954.

By order dated April 20, 1977, the Court granted respondent's motion for summary judgment with respect to the determined deficiency and limited the trial of this case to the issue of petitioner's liability for the addition...

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