1. Home
  2. Browse Decisions
  3. T.C.
  4. 87 T.C.
  5. 87 T.C. 1285 (1986)
 

KESSLER v. COMMISSIONER

Docket No. 29539-81.

87 T.C. 1285 (1986)

LEWIS HANFORD KESSLER, JR., AND KAY BETHARD KESSLER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 8, 1986.

Attorney(s) appearing for the Case

Lewis Hanford Kessler, Jr., pro se.

Pamela R. Martin, for the respondent.

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax against petitioners for 1978 in the amount of $1,380.65. After concessions by the parties, the issue for decision is whether petitioners may deduct, under section 170,1 their expenses in traveling to and from, and staying in, Puerto Rico for the purpose of allowing petitioner-husband to engage in religious worship and prayer.

FINDINGS OF...

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