Legal Opinion
Asta v. Commissioner
United States Tax Court
Decided April 7, 1976No. Docket No. 2629-74Unpublished
1Opinion of the Court
THERESA ASTA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Asta v. Commissioner
Docket No. 2629-74.
United States Tax Court
T.C. Memo 1976-109; 1976 Tax Ct. Memo LEXIS 293; 35 T.C.M. (CCH) 492; T.C.M. (RIA) 760109;
April 7, 1976, Filed
Theresa Asta, pro se.
Andrew B. Shaffer, for the respondent.
HALL
HALL, Judge: Respondent determined a deficiency in petitioner's 1970 Federal income tax of $214.73.
The two issues for decision are: (1) whether certain research expenditures incurred by petitioner are deductible as business expenses, educational expenses or research expenses, and (2)…
2Cases cited8 opinions
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
- Benz v. CommissionerUnited States Tax Court · 1974
- Snow v. CommissionerSupreme Court of the United States · 1974
- Henry P. White and Estate of Nancy A. White, Deceased, T. Leo Sullivan, Administrator, C.T.A. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Wright v. CommissionerUnited States Tax Court · 1959
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