1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 33 T.C.M.
  5. 33 T.C.M. 1309 (1974)
 

COOPER v. COMMISSIONER

Docket No. 5995-73.

33 T.C.M. 1309 (1974)

T.C. Memo. 1974-282

George M. Cooper and Suzanne H. Cooper v. Commissioner.

United States Tax Court.

Filed October 31, 1974.

Attorney(s) appearing for the Case

Charles H. Dougherty and Ralph J. Gregg, 2110 Main Place Tower, Buffalo, N.Y., for the petitioners. Louis J. Zeller, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $926.15 in petitioners' income tax for 1970.

The sole issue for decision is what amount petitioners may deduct under section 162(a)1 for partial use of their residence as a business office. The expenses in question were incurred for general maintenance and repairs, yard and grounds maintenance, utilities, cleaning...

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