DOLLARD v. COMMISSIONER

Docket No. 20976-86.

53 T.C.M. 1335 (1987)

T.C. Memo. 1987-346

Jessie Mae and Delbert B. Dollard v. Commissioner.

United States Tax Court.

Filed July 20, 1987.


Attorney(s) appearing for the Case

Delbert B. Dollard, pro se. James E. Cannon, for the respondent.


Memorandum Findings of Fact and Opinion

POWELL, Special Trial Judge:1

Respondent determined deficiencies in petitioners' 1981 and 1982 Federal income taxes in the amounts of $796 and $926, respectively. The issues for decision are (1) whether petitioners qualified for a home office deduction under section 280A;2 (2) whether certain storage, cleaning and phone answering expenses are deductible; 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