1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 48 T.C.M.
  5. 48 T.C.M. 919 (1984)
 

WOLFE v. COMMISSIONER

Docket No. 15348-80.

48 T.C.M. 919 (1984)

T.C. Memo. 1984-446

Stanley J. Wolfe and Helen W. Wolfe v. Commissioner.

United States Tax Court.

Filed August 21, 1984.

Attorney(s) appearing for the Case

Peter L. Lawrence, for the petitioner. Joseph Long, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined a deficiency in the amount of $2,039.00 in petitioners' 1977 individual Federal income taxes. The sole issue for decision is whether petitioners are entitled to a deduction under section 162(a)1 for rental payments on land gifted to an irrevocable ten year trust.

Findings of Fact

Some of the facts have been stipulated and are found...

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