SMITH v. COMMISSIONER

Docket No. 1325-71.

31 T.C.M. 736 (1972)

T.C. Memo. 1972-147

Noah E. and Marjorie M. Smith v. Commissioner.

United States Tax Court.

Filed July 5, 1972.


Attorney(s) appearing for the Case

Noah Smith, pro se, 609 Lexington Way, Burlingame, Calif., David L. Gibson, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent determined a deficiency in petitioners' income tax for the taxable year 1968 in the amount of $1,603.25. The issues remaining for decision are whether petitioners qualify for the combat pay exclusion of section 112,1 and whether petitioners have adequately substantiated certain claimed travel expense deductions. Adjustment of a claimed medical expense deduction...

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