Legal Opinion
Clausman v. Commissioner
United States Tax Court
Decided April 4, 1989No. Docket No. 6456-85UnpublishedCited by 1 opinion
1Opinion of the Court
JAMES A. CLAUSMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Clausman v. Commissioner
Docket No. 6456-85
United States Tax Court
T.C. Memo 1989-147; 1989 Tax Ct. Memo LEXIS 146; 57 T.C.M. (CCH) 17; T.C.M. (RIA) 89147;
April 4, 1989
Elizabeth Clayton Cox, for the petitioner.
Thomas Coker, for the respondent.
WRIGHT
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: By notice of deficiency dated December 21, 1984, respondent determined a deficiency of $ 8,478 in petitioner's Federal income tax for 1981.
The issues for decision are: (1) whether certain business expenses claimed by…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Ball Corp. v. FisherColorado Court of Appeals · 2001