Legal Opinion
Kinch v. Commissioner
United States Tax Court
Decided May 20, 1971No. Docket No. 1970-70 SCUnpublished
1Opinion of the Court
William and Marjorie M. Kinch v. Commissioner.
Kinch v. Commissioner
Docket No. 1970-70 SC.
United States Tax Court
T.C. Memo 1971-117; 1971 Tax Ct. Memo LEXIS 215; 30 T.C.M. (CCH) 502; T.C.M. (RIA) 71117;
May 20, 1971, Filed
William Kinch, pro se, 207 Whitehall Dr; O'Fallon, Ill.Ted M. Riseling, for the respondent.
STERRETT
Memorandum Findings of Fact and Opinion
STERRETT, Judge: Respondent determined a deficiency of $318.08 in petitioners' income tax for the taxable year of 1967. The only issue for determination is whether petitioners can deduct as ordinary and necessary business expenses under…
2Cases cited10 opinions
- Weiszmann v. CommissionerUnited States Tax Court · 1969
- Carroll v. CommissionerUnited States Tax Court · 1968
- James A. And Isabelle Carroll v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
- Jungreis v. CommissionerUnited States Tax Court · 1970
- Bradley v. CommissionerUnited States Tax Court · 1970
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