Rolly J. and Joann M. Sorrentino - Page 8




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          States, 381 U.S. 68 (1965); Automobile Club v. Commissioner, 353            
          U.S. 180 (1957).                                                            
               The Court, therefore, sustains respondent.                             
          Reviewed and adopted as the report of the Small Tax Case                    
          Division.                                                                   




          Decision will be entered                                                    
          for respondent.                                                             
































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