1. Home
  2. Browse Decisions
  3. T.C.
  4. 82 T.C.
  5. 82 T.C. 318 (1984)
 

FRANKEL v. COMMISSIONER

Docket No. 8872-81.

82 T.C. 318 (1984)

MAX FRANKEL AND TOBIA FRANKEL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 28, 1984.

Attorney(s) appearing for the Case

Richard G. Cohen and Steven W. Madsen, for the petitioners.

Barbara A. Matthews, for the respondent.

OPINION

NIMS, Judge:

Respondent determined deficiencies in petitioners' income taxes as follows:

Year                Amount

1977 .............. $689.94
1978 ..............  843.94

After certain concessions, the issues for decision are whether (1) petitioners are entitled to home office deductions for 1977 and 1978 under section 280A1 based...

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