1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 38 T.C.M.
  5. 38 T.C.M. 699 (1979)
 

SWITZ, INC. v. COMMISSIONER

Docket No. 5216-76.

38 T.C.M. 699 (1979)

T.C. Memo. 1979-162

Mark R. Switz, Inc. v. Commissioner.

United States Tax Court.

Filed April 24, 1979.

Attorney(s) appearing for the Case

John C. Setright, 400 Montgomery St., Syracuse, N.Y., for the petitioner.

George W. Connelly, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined the following deficiencies in petitioner's income tax:

  Taxable Year Ended       Deficiency

     May 31, 1972 ........ $15,764.73
     May 31, 1973 ........  17,342.76
     May 31, 1974 ........  26,395.94

The issues in this case are whether petitioner is entitled to deductions under section 162(a)(3)

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