Legal Opinion
Shiosaki v. Commissioner
United States Tax Court
Decided February 18, 1975No. Docket Nos. 346-71, 8440-71, 4476-73Unpublished
1Opinion of the Court
JAMES T. SHIOSAKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Shiosaki v. Commissioner
Docket Nos. 346-71, 8440-71, 4476-73.
United States Tax Court
T.C. Memo 1975-28; 1975 Tax Ct. Memo LEXIS 344; 34 T.C.M. (CCH) 127; T.C.M. (RIA) 750028;
February 18, 1975, Filed
James T. Shiosaki, pro se. Clifford C. Larson, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: These consolidated cases involve income tax deficiencies determined by respondent as follows:
Year
Amount
1968
$304.48
1969
319.68
1971
515.35
The issue is whether expenses incurred by petitioner in…
2Cases cited2 opinions
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
- Citizens & Southern Nat. Bank v. United StatesUnited States Court of Claims · 1936