1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 40 T.C.M.
  5. 40 T.C.M. 489 (1980)
 

Di LUCENTE v. COMMISSIONER

Docket No. 2348-79.

40 T.C.M. 489 (1980)

T.C. Memo. 1980-208

Bruno Di Lucente and Helen Di Lucente v. Commissioner.

United States Tax Court.

Filed June 19, 1980.

Attorney(s) appearing for the Case

Bruno Di Lucente, pro se. John F. Dean, for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

Respondent determined a deficiency of $2,737 in petitioners' Federal income tax for 1976. The issues to be decided are (1) whether petitioners may conduct, as taxes, amounts paid by petitioner husband in the form of the 100 percent penalty assessed pursuant to sections 66711 and 6672 for failure of Allegheny Stone, Inc. to pay its taxes in accordance with sections 3101...

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