KELLY v. COMMISSIONER

Docket No. 352-68.

28 T.C.M. 1208 (1969)

T.C. Memo. 1969-231

Daniel S. W. and Constance L. Kelly v. Commissioner.

United States Tax Court.

Filed October 30, 1969.


Attorney(s) appearing for the Case

Harold P. Southerland, Marshall & Isley Bank Bldg., 780 North Water St., Milwaukee, Wis., for the petitioners. Alan B. Shidler, for the respondent.


Memorandum Findings of Fact and Opinion

ATKINS, Judge:

The respondent determined a deficiency in income tax for the taxable year 1963 of $581.91. The issues for determination are whether the cost of petitioner's lodging and meals at a hotel in New York while convalescing from an operation, the cost of his wife's transportation from their home in Milwaukee to New York and return, the cost of her transportation to and from the hospital while in New York, and...

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