1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 42 T.C.M.
  5. 42 T.C.M. 817 (1981)
 

BATTAGLIA v. COMMISSIONER

Docket No. 8767-77.

42 T.C.M. 817 (1981)

T.C. Memo. 1981-451

Frank P. Battaglia and Jeannette M. Battaglia v. Commissioner.

United States Tax Court.

Filed August 24, 1981.

Attorney(s) appearing for the Case

Curtis A. Levin, 5901 S.W. Macadam, Portland, Ore. for the petitioners. Jan R. Pierce, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

  Year                   Deficiency

  1970 ................  $ 2,166.34
  1971 ................   15,668.88
  1972 ................      741.48

The issues for decision are:

1. Whether petitioner Frank P. Battaglia received "other property" within the meaning of section 351(b)

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