Legal Opinion
Contreras v. Comm'r
United States Tax Court
Decided March 19, 2007No. 7901-05UnpublishedCited by 1 opinion
1Opinion of the Court
OSCAR R. CONTRERAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Contreras v. Comm'r
No. 7901-05
United States Tax Court
T.C. Memo 2007-63; 2007 Tax Ct. Memo LEXIS 62; 93 T.C.M. (CCH) 1017;
March 19, 2007, Filed
Oscar R. Contreras, pro se.
William F. Castor, for respondent.
Chiechi, Carolyn P.
CAROLYN P. CHIECHI
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined a deficiency of $ 11,837 in petitioner's Federal income tax for his taxable year 2001. 1
The issues remaining for decision 2 are:(1) Is petitioner entitled to deduct certain claimed amounts as unreimbursed…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Podems v. CommissionerUnited States Tax Court · 1955
- Jackson v. CommissionerUnited States Tax Court · 1986
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- McMillan v. Comm'rUnited States Tax Court · 2015