FIGLEY v. COMMISSIONER

Docket No. 34676.

12 T.C.M. 944 (1953)

Ernest M. and Ruth S. Figley v. Commissioner.

United States Tax Court.

Entered August 20, 1953.


Attorney(s) appearing for the Case

Ernest M. Figley, pro se. R. G. Harless, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in income tax for the year 1947 in the amount of $301.21, and for 1948 in the amount of $157.36.

The issue is whether respondent erred in disallowing certain deductions taken by petitioners in 1947 and 1948. With respect to medical expense for 1947 and business expenses for both years, petitioners claimed a larger amount in the petition than is shown in the return...

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