1. Home
  2. Browse Decisions
  3. T.C.
  4. 62 T.C.
  5. 62 T.C. 781 (1974)
 

O'DONNELL v. COMMISSIONER

Docket No. 2924-73.

62 T.C. 781 (1974)

PATRICK L. O'DONNELL AND LADONA S. O'DONNELL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 17, 1974.

Attorney(s) appearing for the Case

Patrick L. O'Donnell, pro se.

Paul G. Topolka, for the respondent.

TANNENWALD, Judge:

Respondent determined deficiencies in petitioners' income taxes of $502.98 in 1969 and $122.08 in 1970. The two issues raised in this proceeding are: (1) Whether petitioners are entitled, under section 162 (a),1 to deduct law school expenses incurred by petitioner Patrick L. O'Donnell and (2) whether travel expenses incurred to investigate the possible acquisition of a certain building are deductible under section...

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