LAURANO v. COMMISSIONER

Docket No. 7869-75.

69 T.C. 723 (1978)

ROGER LAURANO AND MARGARET LAURANO, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 16, 1978.


Attorney(s) appearing for the Case

Roger Laurano and Margaret Laurano, pro se.

Bernard S. Mark, for the respondent.


FORRESTER, Judge:

Respondent has determined a deficiency in petitioners' Federal income tax for the taxable year 1973 in the amount of $408.55. There are three issues remaining for our decision: (1) Whether petitioners are entitled to a business expense deduction for their automobile expenses in excess of the amount allowed by respondent; (2) whether petitioners are entitled to a business expense deduction for home telephone expenses in excess of the amount...

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