1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 48 T.C.M.
  5. 48 T.C.M. 796 (1984)
 

WEST v. COMMISSIONER

Docket No. 29826-81.

48 T.C.M. 796 (1984)

T.C. Memo. 1984-421

William N. and Polly A. West v. Commissioner.

United States Tax Court.

Filed August 7, 1984.

Attorney(s) appearing for the Case

Stephen L. Kadish and J. Timothy Bender, 2112 East Ohio Bldg., Cleveland, Ohio, for the petitioners. George T. Bell, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined deficiencies in petitioners' 1874 and 1975 Federal income taxes in the amounts of $59,375.00 and $24,197.00, respectively. After concessions, the issues for decision are: (1) whether petitioners are entitled to deductions under sections 163(a),1 167(a), and 162(a)(1) stemming from a purported sale-leaseback...

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