1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 23 T.C.M.
  5. 23 T.C.M. 1208 (1964)
 

DYER v. COMMISSIONER

Docket No. 4499-62.

23 T.C.M. 1208 (1964)

T.C. Memo. 1964-200

J. Raymond Dyer and Jean Russell Dyer v. Commissioner.

United States Tax Court.

Filed July 23, 1964.

Attorney(s) appearing for the Case

J. Raymond Dyer, pro se, 418 Olive St., St. Louis, Mo. Donald W. Wolf, for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined deficiencies in the income tax of petitioners for the calendar years 1958 and 1959 in the respective amounts of $427.53 and $385.44.

The deficiency for 1958 is due to the following adjustments made to the taxable income as disclosed by petitioners' income tax return for 1958:

  (a) Schedule "C" loss (decreased) ............  $2,139.99
  (b) Medical expense deduction (decreased...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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