HERZOG v. COMMISSIONER

Docket No. 8221-76.

37 T.C.M. 638 (1978)

T.C. Memo. 1978-146

Martin D. and Velvet B. Herzog v. Commissioner.

United States Tax Court.

Filed April 17, 1978.


Attorney(s) appearing for the Case

Martin D. Herzog, pro se. Joseph C. Hollywood, for the respondent.


Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $1,065.75 in petitioners' Federal income tax for 1974. The deficiency is due to respondent's disallowance of certain deductions claimed on petitioners' 1974 return with respect to moving expenses, automobile expenses and sales taxes.

All of the facts have been stipulated and are so found.

Petitioners, Martin D. and Velvet...

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