1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 19 T.C.M.
  5. 19 T.C.M. 990 (1960)
 

FISCHER v. COMMISSIONER

Docket No. 71394.

19 T.C.M. 990 (1960)

T.C. Memo. 1960-188

Arthur W. Fischer and Pauline L. Fischer v. Commissioner.

United States Tax Court.

Filed September 13, 1960.

Attorney(s) appearing for the Case

Lawrence R. Lytle, Esq., Gwynne Building, Cincinnati, Ohio, for the petitioners. Wilbur D. Short, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FISHER, Judge:

Respondent determined a deficiency in income tax of the petitioners as follows:

      Year      Tax          Deficiency

      1955    Income ......... $573.45

The issues presented are whether petitioner has proved error in respondent's determination disallowing deductions claimed by petitioners under section 162(a)(2) or 212 of the Code of 1954 for

(a) cost of moving...

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