1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 38 T.C.M.
  5. 38 T.C.M. 1105 (1979)
 

TERRY v. COMMISSIONER

Docket No. 596-77.

38 T.C.M. 1105 (1979)

T.C. Memo. 1979-284

William E. and Hazle B. Terry v. Commissioner.

United States Tax Court.

Filed July 26, 1979.

Attorney(s) appearing for the Case

Joe Alfred Izen, Jr., for the petitioners. William Taylor Overton, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the calendar years 1972 and 1973 in the amounts of $2,528.28 and $3,814.86, respectively, and additions to tax under section 6653(a), I.R.C. 1954,1 in the respective amounts of $126.41 and $190.74. The issue with respect to the disallowance of deductions claimed for business expenses for the year 1972...

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