Memorandum Opinion
WILES, Judge:
Respondent determined a deficiency of $6,087.65 in petitioner's 1976 Federal income tax. The sole issue for decision is whether petitioner is entitled to certain miscellaneous business deductions in excess of amounts allowed by respondent.
Petitioner, Terry E. Marler, resided in San Diego, California, when he filed his petition in this case.
During 1976, petitioner was self-employed as a gardener. All equipment...
Let's get started
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.
