1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 35 T.C.M.
  5. 35 T.C.M. 1022 (1976)
 

ADAMS v. COMMISSIONER

Docket No. 3234-74.

35 T.C.M. 1022 (1976)

T.C. Memo. 1976-236

Lee Roy Adams v. Commissioner.

United States Tax Court.

Filed July 29, 1976.

Attorney(s) appearing for the Case

Lee Roy Adams, pro se, 3600 E. 88th Ave., Denver, Colo. Charles H. Cowley, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $631.69 in the Federal income tax of petitioner for the year 1972. By virtue of an amendment to the pleadings, such deficiency was subsequently increased to $1,130.95.

The issue presented for decision1 is whether certain living expenses incurred by petitioner in that year are deductible as business expenses incurred "while away from...

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