1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 23 T.C.M.
  5. 23 T.C.M. 385 (1964)
 

JAMES v. COMMISSIONER

Docket Nos. 93691, 93715.

23 T.C.M. 385 (1964)

T.C. Memo. 1964-49

Alan Thomas James and Donna James v. Commissioner. Joseph Hrecz v. Commissioner.

United States Tax Court.

Filed February 28, 1964.

Attorney(s) appearing for the Case

Marvin R. Adams, and Peter W. Janss, 212 Equitable Bldg., Des Moines, Iowa, for the petitioners. James T. Finlen, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

PIERCE, Judge:

Respondent determined deficiencies in income taxes for the year 1959, in the amounts of $226.08 against petitioners Alan Thomas and Donna James, and of $191.06 against petitioner Joseph Hrecz.

The cases were consolidated for trial.

The sole issue for decision is whether a portion of the amounts expended by two elementary and high school music and band instructors on an organized music...

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