CARDWELL v. COMMISSIONER

Docket No. 10991-77.

44 T.C.M. 729 (1982)

T.C. Memo. 1982-453

Robert C. Cardwell and Charilyn J. Cardwell v. Commissioner.

United States Tax Court.

Filed August 4, 1982.


Attorney(s) appearing for the Case

Robert C. Cardwell, pro se, Palmer, Alaska. Wayne R. Appleman, for the respondent.


Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined a deficiency of $2,625 in petitioners' Federal income tax for 1975. After concessions by both parties the issue remaining for decision is whether petitioners are entitled to deduct employee business expenses totaling $7,944.82.

Findings of Fact

Some of the facts have been stipulated. The stipulation of facts, together with the attached exhibits are incorporated...

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