Docket No. 11686-79.

41 T.C.M. 1153 (1981)

T.C. Memo. 1981-140

Carl D. Hughes, Jr. v. Commissioner.

United States Tax Court.

Filed March 25, 1981.

Attorney(s) appearing for the Case

Carl D. Hughes, Jr., pro se, Detroit, Mich. F. Michael Kovach, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency in petitioner's 1976 Federal income tax in the amount of $804.74. After concessions, the remaining issues are whether petitioner is entitled to: (1) a casualty loss deduction under section 165(c)(3);1 (2) a deduction for traveling expenses under section 162(a)(2); (3) a home office deduction under section 280A; and (4) a deduction for automobile...

Let's get started

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