BEARDS v. COMMISSIONER

Docket No. 16071-81.

48 T.C.M. 890 (1984)

T.C. Memo. 1984-438

Ila C. Beards v. Commissioner.

United States Tax Court.

Filed August 14, 1984.


Attorney(s) appearing for the Case

Ila C. Beards, pro se, Scarsdale, N.Y. John E. Becker, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By notice of deficiency dated April 9, 1981, respondent determined a deficiency of $2,254 in petitioner's Federal income tax for the taxable year ended December 31, 1978. After concessions, the issues before us are: (1) whether petitioner is entitled to depreciation of her automobile and deductions for automobile expenses incurred while operating it between her home and her place of employment, and...

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