Court Opinion

ID: 4616598
Source: CourtListenerOpinion
Date Created: 2020-11-21 02:34:49.454493+00
Date Added: 2024-06-11T08:22:43.577590
License: Public Domain

Estate of Nero Direzza, Deceased, James L. Direzza, Personal Representative, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Direzza v. CommissionerDocket No. 16705-79United States Tax Court77 T.C. 145; 1981 U.S. Tax Ct. LEXIS 195; July 29, 1981, Filed *195 Gene F. Reardon, for the petitioner.  Thomas G. Hodel, for the respondent.  WITHDRAWN and ORDER OF DISMISSAL VACATED September 30, 1981