1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 54 T.C.M.
  5. 54 T.C.M. 1274 (1987)
 

HORVATH v. COMMISSIONER

Docket No. 3287-86.

54 T.C.M. 1274 (1987)

T.C. Memo. 1987-605

John F. Horvath and Rosemarie F. Guadnolo v. Commissioner.

United States Tax Court.

Filed December 9, 1987.

Attorney(s) appearing for the Case

Harvey J. Silverstone and Lawrence C. Rubin, 180 N. LaSalle St., Chicago, Ill., for the petitioners. Joseph T. Ferrick, for the respondent.

Memorandum Opinion

COHEN Judge:

Respondent determined a deficiency of $11,625.00 in petitioners' Federal income taxes for 1982 and an addition to tax of $1,162.50 under section 6661.1 The deficiency resulted from disallowance of rental property expenses relating to two condominiums and of sales tax expenses claimed by petitioners. At the commencement of trial, respondent conceded the sales tax deduction disallowed in the statutory...

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