CALDWELL v. COMMISSIONER

Docket No. 16228-80.

43 T.C.M. 1294 (1982)

T.C. Memo. 1982-241

James E. Caldwell and Dolores R. Caldwell v. Commissioner.

United States Tax Court.

Filed May 3, 1982.


Attorney(s) appearing for the Case

James E. Caldwell, pro se, Chicago, Ill. Virginia C. Schmid, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $2,895.99 deficiency in petitioners' 1978 Federal income tax. After concessions, the sole issue for decision is whether petitioner James E. Caldwell is entitled to deduct $428.24 paid to the Chicago Bar Association.

Findings of Fact

Some of the facts have been stipulated and are found accordingly.

James E. Caldwell...

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