MAXIMOFF v. COMMISSIONER

Docket No. 23065-83.

53 T.C.M. 423 (1987)

T.C. Memo. 1987-155

Boris Semion Maximoff v. Commissioner.

United States Tax Court.

Filed March 23, 1987.


Attorney(s) appearing for the Case

Frank D. Berry, Jr., 166 Main Street, Los Altos, Calif., for the petitioner. M. Kendall Williams, for the respondent.


Memorandum Findings of Fact and Opinion

CLAPP, Judge:

Respondent determined a deficiency in petitioner's Federal income tax in the amount of $5,336.76 and an addition to tax under section 6653(a)1 in the amount of $268.34 for the taxable year 1980. After concessions, the issues for decision are: (1) whether petitioner is entitled to deduct expenses incurred in the attempted development...

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