Legal Opinion
Ley v. Commissioner
United States Tax Court
Decided July 14, 1993No. Docket No. 19160-90Unpublished
1Opinion of the Court
NORMAN WALTER AND BETTY LEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ley v. Commissioner
Docket No. 19160-90
United States Tax Court
T.C. Memo 1993-306; 1993 Tax Ct. Memo LEXIS 309; 66 T.C.M. (CCH) 113;
July 14, 1993, Filed
Decision will be entered for respondent.
Norman Walter Ley, pro se.
For respondent: Nancy Graml.
BEGHE
BEGHE
MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, Judge: Respondent determined a deficiency of $ 14,444.56 in petitioners' 1981 Federal income tax.
The sole issue for decision is whether petitioners properly deducted $ 34,437.75 from their 1981 gross income,…
2Cases cited13 opinions
- Morris G. Underwood and Jackie Underwood, Individuals v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
- Underwood v. CommissionerUnited States Tax Court · 1975
- Estate of Leavitt v. CommissionerUnited States Tax Court · 1988
- Edward M. Selfe and Jane B. Selfe v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
- Raynor v. CommissionerUnited States Tax Court · 1968
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