ADDELSTON v. COMMISSIONER

Docket No. 4608-63.

24 T.C.M. 1114 (1965)

T.C. Memo. 1965-215

Albert A. Addelston and Sarah A. Addelston v. Commissioner.

United States Tax Court.

Filed August 10, 1965.


Attorney(s) appearing for the Case

Albert A. Addelston, pro se, 65-43 170th St., Flushing, N. Y. Kennard I. Mandell, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency in petitioners' income tax in the amount of $739.57 for the taxable year 1961.

The issues before the Court are whether petitioners are allowed to take deductions for certain automobile and entertainment expenses claimed in their 1961 income tax return.

Findings of Fact

Some of the facts were orally...

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