NEWTON v. COMMISSIONER

Docket No. 13185-79.

43 T.C.M. 1335 (1982)

T.C. Memo. 1982-256

Dean W. Newton v. Commissioner.

United States Tax Court.

Filed May 6, 1982.


Attorney(s) appearing for the Case

Dean W. Newton, pro se, Yuma, Ariz. Ronald M. Rosen and Alan J. Pinner, for the respondent.


Memorandum Opinion

FEATHERSTON, Judge.

Respondent determined a deficiency in the amount of $2,947 together with an addition to tax under section 6653(a)1 in the amount of $147 in petitioner's Federal income tax for 1976. The notice of deficiency set forth the following adjustments:

   Increase in rental income ................ $2,500
   Decrease in depreciation .................  2,460
   Decrease in rental expenses...

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