KESSLER v. COMMISSIONER

Docket No. 12903-80.

49 T.C.M. 1565 (1985)

T.C. Memo. 1985-254

George Kessler and Mildred Kessler v. Commissioner.

United States Tax Court.

Filed May 28, 1985.


Attorney(s) appearing for the Case

Sebastian Ragusa, for the petitioners. Vincent Barrella and Arthur J. Gonzalez, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $657 deficiency in petitioners' 1977 Federal income tax. After concessions, the issues for decision are whether petitioner, George Kessler, is entitled to a deduction under section 1621 for the following expenses claimed to have been incurred as a result of his employment with the Federal Bureau of Investigation: (1) automobile, surveillance, and informant...

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