YECHESKEL v. COMMISSIONER

Docket No. 10938-95.

73 T.C.M. 2075 (1997)

T.C. Memo. 1997-89

Eli and Karen Yecheskel v. Commissioner.

United States Tax Court.

Filed February 20, 1997.


Attorney(s) appearing for the Case

Eli Yecheskel, pro se. Ruth Perez, for the respondent.


MEMORANDUM OPINION

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined a deficiency of $5,359 in petitioners Federal income tax for 1992.

The issues for decision are whether petitioners, for their 1992 tax year, are entitled to a deduction for the cost of an automobile used in the trade or business activity of Eli Yecheskel (petitioner...

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