ARMES v. COMMISSIONER

Docket No. 7937-75.

37 T.C.M. 1114 (1978)

T.C. Memo. 1978-258

Bailey and Earline Armes v. Commissioner.

United States Tax Court.

Filed July 12, 1978.


Attorney(s) appearing for the Case

Bailey Armes, pro se, Box 300, Lot 44, Rt. #4, Tampa, Fla. Wesley J. Lynes, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined deficiencies in petitioners' Federal income tax of $1,067.46 for 1972 and $1,262.51 for 1973. The issues presented are:

1. The amount of moving and employee business expenses which petitioners are entitled to deduct in 1972 and 1973; and

2. The amount of itemized deductions, including medical expenses, casualty losses, charitable contributions, taxes and other miscellaneous...

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