IRELAND v. COMMISSIONER

Docket Nos. 4892-77, 396-78, 1850-78.

39 T.C.M. 193 (1979)

T.C. Memo. 1979-386

Miles W. Ireland and Janice Ireland v. Commissioner.

United States Tax Court.

Filed September 19, 1979.


Attorney(s) appearing for the Case

F. Timothy Nicholls, 3700 Computer Dr., Raleigh, N.C., for the petitioners. Gary F. Walker, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in petitioners' Federal income tax as follows:

  Docket No.        Year     Amount

   4892-77 ........ 1974    $738.69
   396-78 ......... 1975     758.13
   1850-78 ........ 1976     412.00

Concessions having been made, the issues remaining for our decision are whether certain expenses for meals and transportation were incurred while...

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