1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 23 T.C.M.
  5. 23 T.C.M. 1979 (1964)
 

HAMANN v. COMMISSIONER

Docket No. 524-62.

23 T.C.M. 1979 (1964)

T.C. Memo. 1964-319

Wilford L. Hamann and Dolores G. Hamann v. Commissioner.

United States Tax Court.

Filed December 15, 1964.

Attorney(s) appearing for the Case

George L. Ginger, David Scott Bldg., Detroit, Mich., for the petitioners. Carl W. Kloepfer, for the respondent.

Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

Respondent determined a deficiency in petitioners' income tax for 1959 in the amount of $222.81. Petitioners filed an amended petition wherein they claimed an overpayment in the amount of $742.77.

The issues are (1) whether the amount of $888.15 claimed by petitioners as automobile depreciation in the year 1959 is deductible as an ordinary and necessary...

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