1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 54 T.C.M.
  5. 54 T.C.M. 104 (1987)
 

GURDA v. COMMISSIONER

Docket Nos. 17481-84, 17482-84.

54 T.C.M. 104 (1987)

T.C. Memo. 1987-394

Michael A. Gurda, Jr. v. Commissioner. Michael A. Gurda and Adele Gurda v. Commissioner.

United States Tax Court.

Filed August 11, 1987.

Attorney(s) appearing for the Case

Michael A. Gurda, Jr., pro se in docket No. 17481-84. Michael A. Gurda and Adele Gurda, pro se in docket No. 17482-84. Cheryl J. Choy-Weller, for the respondent.

Memorandum Findings of Fact and Opinion

WILLIAMS, Judge*:

The Commissioner determined a deficiency in Federal income tax for petitioner's taxable year ended December 31, 1979 of $10,002.86 in docket No. 17481-84, and a deficiency in Federal income tax for petitioners' taxable year ended December 31, 1979 of $2,136.06 in docket No. 17482-84. The issues this Court must decide are (1) whether a loan to an electing small business...

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