HOUSTON v. COMMISSIONER

Docket No. 6544-71.

32 T.C.M. 686 (1973)

T.C. Memo. 1973-142

Walter T. Houston, Jr. and Anne B. Houston v. Commissioner.

United States Tax Court.

Filed June 28, 1973.


Attorney(s) appearing for the Case

Walter T. Houston, pro se, 616 Peters Drive, Waukesha, Wis. James L. Norris, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1969 in the amount of $644.10.

The deficiency arises from the disallowance by respondent of certain claimed business expenses incurred by petitioner Walter T. Houston in attending the Graduate School of Business Administration at Michigan State University. Petitioners have taken exception to the entire disallowance....

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