1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 38 T.C.M.
  5. 38 T.C.M. 136 (1979)
 

COX v. COMMISSIONER

Docket No. 7735-76.

38 T.C.M. 136 (1979)

T.C. Memo. 1979-33

David L. and Dorothy K. Cox v. Commissioner.

United States Tax Court.

Filed January 24, 1979.

Attorney(s) appearing for the Case

David L. Cox, pro se, 1020 7th St. Rosenberg, Tex. Thomas G. Norman, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1974 in the amount of $2,144.65 and an addition to tax under section 6653(a), I.R.C. 1954,1 in the amount of $234.53. The issue for decision is whether David L. Cox is entitled to a deduction in the amount of $7,671 as ordinary and necessary business expenses incurred while away from home in...

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