# Colletto v. Commissioner

> United States Tax Court · February 3, 2000 · 2000 Tax Ct. Memo LEXIS 130

URL: https://www.frixlaw.com/law-library/cases/4624088

## Case

- **Full name:** SAMUEL R. & NANCY A. COLLETTO v. COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Tax Court
- **Decided:** February 3, 2000
- **Citations:** 2000 Tax Ct. Memo LEXIS 130
- **Precedential status:** Unpublished
- **Opinion:** Opinion
- **Judges:** "Thomas B. Wells"
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4624088

## Opinion text

SAMUEL R. & NANCY A. COLLETTO, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Colletto v. Commissioner
Docket No. 11565-99
United States Tax Court
2000 Tax Ct. Memo LEXIS 130 ;
February 3, 2000 , Decided
*130 EILEEN C. SEAMAN , Counsel for Petitioner. Greenwich, CT.
STUART L. BROWN, Chief Counsel, Internal Revenue Service.
MICHAEL P. BRETON , Attorney.
GERALD A. THORPE , District Counsel, East Hartford, CT.
Thomas B. Wells , Judge
WELLS
DECISION
Pursuant to agreement of the parties in this case, it is
ORDERED AND DECIDED: That there are no deficiencies in income tax due from, nor overpayments due to, the petitioners for the taxable years 1995 and 1996; and
That there are no penalties due from the petitioners for the taxable years 1995 and 1996, under the provisions of I.R.C. § 6662(a) .
* * * *
It is hereby stipulated that the Court may enter the foregoing decision in this case.
It is further stipulated that the petitioners are entitled to litigation and administrative costs under I.R.C. § 7430 in the amount of $ 3,403.00.
Thomas B. Wells
Judge.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4624088. Public record. Not legal advice.