1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 71 T.C.M.
  5. 71 T.C.M. 2116 (1996)
 

RANCIATO v. COMMISSIONER

Docket No. 27159-91.

71 T.C.M. 2116 (1996)

T.C. Memo. 1996-67

Anthony Ranciato and Lucille Ranciato v. Commissioner.

United States Tax Court.

Filed February 20, 1996.

Attorney(s) appearing for the Case

William M. Bloss and Jonathan S. Katz, for the petitioners. John Aletta, for the respondent.

SUPPLEMENTAL MEMORANDUM OPINION

LARO, Judge:

The case is before the Court on remand from the Court of Appeals for the Second Circuit. The Court of Appeals questioned our analysis in Ranciato v. Commissioner [Dec. 49,407(M)], T.C. Memo. 1993-536 (Ranciato I), in which we held that petitioner's pet store was not an activity entered into for profit during the years in issue. According to the Court of Appeals, "Because...

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