WORDEN v. COMMISSIONER

Docket No. 11200-79.

42 T.C.M. 399 (1981)

T.C. Memo. 1981-366

Carl F. Jr. and Jacquelyn C. Worden v. Commissioner.

United States Tax Court.

Filed July 15, 1981.


Attorney(s) appearing for the Case

Carl F. Worden, Jr., pro se, San Jose, Calif. Henry E. O'Neill, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $6,535 in petitioners' Federal income tax for the year 1977. After concessions, the issues remaining for decision are:

1. Whether the petitioners are entitled to deductions for (a) automobile business expense mileage, (b) travel expenses, (c) commission "charge-backs", (d) interest, and (e) sales tax in amounts greater than those allowed by respondent.

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