Loup v. Comm'r
United States Tax Court
R determined a deficiency in P's 2003 Federal income tax. After concessions, P and R dispute whether P is entitled to business expense deductions. Held: P is not entitled to business expense deductions.
1Opinion of the Court
GABRIEL J. LOUP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Loup v. Comm'r
No. 2851-06
United States Tax Court
T.C. Memo 2009-23; 2009 Tax Ct. Memo LEXIS 23; 97 T.C.M. (CCH) 1099;
February 4, 2009, Filed
R determined a deficiency in P's 2003 Federal income tax. After concessions, P and R dispute whether P is entitled to business expense deductions.
Held: P is not entitled to business expense deductions.
Gabriel J. Loup, Pro se.
Michael W. Berwind, for respondent.
Wherry, Robert A., Jr.
ROBERT A. WHERRY, JR.
MEMORANDUM OPINION
WHERRY, Judge: This case is before the Court on a petition for…
2Cases cited5 opinions
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Hradesky v. CommissionerUnited States Tax Court · 1975
- Frank J. Hradesky v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
- McManus v. CommissionerUnited States Tax Court · 1987
- Wright v. Farmers Nat. Grain Corp.Court of Appeals for the Seventh Circuit · 1936