FEJTA v. COMMISSIONER

Docket No. 15749-80.

44 T.C.M. 399 (1982)

T.C. Memo. 1982-384

Stanley D. Fejta and Helen Fejta v. Commissioner.

United States Tax Court.

Filed July 7, 1982.


Attorney(s) appearing for the Case

Douglas S. Draper, 1335 First National Bank of Commerce Bldg., New Orleans, La., for the petitioners. H. Karl Zeswitz, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the years 1974 and 1975 in the amounts of $23,359.32 and $25,354.08, respectively.

Three adjustments contained in respondent's notice of deficiency have been resolved by agreement of the parties. The issue presented for decision is whether petitioner Stanley Fejta is entitled to deduct as business expenses or partnership...

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