ONSTOTT v. COMMISSIONER

Docket No. 10246-77.

41 T.C.M. 827 (1981)

T.C. Memo. 1981-50

Carroll A. Onstott and N. Naomi Onstott v. Commissioner.

United States Tax Court.

Filed February 10, 1981.


Attorney(s) appearing for the Case

Carroll A. Onstott and N. Naomi Onstott, pro se, 2217 Lance St., Rapid City, S.D. David J. Ryan, for the respondent.


Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax against petitioners for 1975 in the amount of $431.65.

After concession of one issue by respondent, the issues for decision are as follows:

(1) Whether petitioners are entitled to deduct a series of expenses as having been paid or incurred in connection with petitioner Carroll A. Onstott's employment as a clergyman,...

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