MANLEY v. COMMISSIONER

Docket No. 4893-81.

46 T.C.M. 1359 (1983)

T.C. Memo. 1983-558

Christopher Manley and Stella Manley v. Commissioner.

United States Tax Court.

Filed September 12, 1983.


Attorney(s) appearing for the Case

Thomas J. Carley, for the petitioners. Rona Klein, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By notice of deficiency dated December 18, 1980, respondent determined a deficiency of $2,799 and an addition to tax of $139.95 in petitioners' Federal income tax for the taxable year 1977. The issues for decision are (1) whether petitioners had gross income from wages during 1977 totaling $19,414.39; (2) whether petitioners are entitled to deductions for any of their claimed expenses; and (3) whether...

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