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Direzza v. Comm'r of Internal Revenue (In re Estate of Direzza)

United States Tax Court
Jul 29, 1981
77 T.C. 145 (U.S.T.C. 1981)

Opinion

Docket No. 16705–79.

1981-07-29

ESTATE of NERO DIREZZA, DECEASED, JAMES L. DIREZZA, PERSONAL REPRESENTATIVE, PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT


On September 30, 1981, by order of Judge Arthur L. Nims III, opinion filed July 29, 1981, was withdrawn and order of dismissal entered August 3, 1981, was vacated.


Summaries of

Direzza v. Comm'r of Internal Revenue (In re Estate of Direzza)

United States Tax Court
Jul 29, 1981
77 T.C. 145 (U.S.T.C. 1981)
Case details for

Direzza v. Comm'r of Internal Revenue (In re Estate of Direzza)

Case Details

Full title:ESTATE of NERO DIREZZA, DECEASED, JAMES L. DIREZZA, PERSONAL…

Court:United States Tax Court

Date published: Jul 29, 1981

Citations

77 T.C. 145 (U.S.T.C. 1981)
1981 PH TC Memo 81902