1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 69 T.C.M.
  5. 69 T.C.M. 2420 (1995)
 

A.C. MARCACCIO v. COMMISSIONER

Docket No. 9511-92.

69 T.C.M. 2420 (1995)

T.C. Memo. 1995-174

A.C. Marcaccio and Maria Marcaccio v. Commissioner.

United States Tax Court.

Filed April 17, 1995.

Attorney(s) appearing for the Case

Edward M. Peine, for the petitioners. Susan Pinner, for the respondent.

Memorandum Findings of Fact and Opinion

WHALEN, Judge:

Respondent determined a deficiency of $13,544 in petitioners' Federal income tax for 1988. The issue for decision is whether petitioners realized income in the amount of $31,675 from the discharge of indebtedness pursuant to section 61(a)(12), as determined by respondent. Unless stated otherwise, all section references are to the Internal Revenue Code as in effect during 1988.

Findings of Fact...

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