WHEATLAND v. COMMISSIONER

Docket No. 165-63.

23 T.C.M. 579 (1964)

T.C. Memo. 1964-95

Jack B. Wheatland v. Commissioner.

United States Tax Court.

Filed April 13, 1964.


Attorney(s) appearing for the Case

Jack B. Wheatland, pro se, 2445 Marjorie Court, Mountain View, Calif. Leslie M. Hartman, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioner's income tax for the taxable year 1959 in the amount of $406.78.

The issue for decision is whether petitioner may deduct in 1959 the cost of three sets of encyclopedias and of certain electronic equipment which he used from time to time in his classroom as a science teacher in elementary school.

Findings of Fact

During the year...

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