1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 39 T.C.M.
  5. 39 T.C.M. 240 (1979)
 

SCOTT v. COMMISSIONER

Docket No. 4565-77.

39 T.C.M. 240 (1979)

T.C. Memo. 1979-396

Norman E. Scott and Laura A. Scott v. Commissioner.

United States Tax Court.

Filed September 24, 1979.

Attorney(s) appearing for the Case

Norman E. Scott, pro se, 2991 Laura Lane, Lithia Springs, Ga. Eric S. Chofnas, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined a deficiency of $1,912.93 in petitioners' Federal income tax for 1975. Due to a concession by respondent, the only issues remaining for our decision are: (1) whether petitioners are entitled to deduct under section 1621 certain debts discharged in bankruptcy and (2) whether petitioners are entitled to an income tax credit for taxes withheld in 1975.<...

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