CHARLTON v. COMMISSIONER

Docket No. 10380-87.

56 T.C.M. 573 (1988)

T.C. Memo. 1988-515

Robert J. and Mary J. Charlton v. Commissioner.

United States Tax Court.

Filed November 3, 1988.


Attorney(s) appearing for the Case

Robert J. Charlton, pro se. Ruth M. Williams, for the respondent.


Memorandum Findings of Fact and Opinion

RUWE, Judge:

In a notice of deficiency dated March 12, 1987, respondent determined a deficiency of $964 in petitioners' Federal income tax for 1983. The sole issue for decision is whether petitioners are entitled to a deduction for job seeking expenses under section 162(a)1, in the amount of $3,647.

Findings of Fact

Some of the facts have been stipulated and are so found...

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