Legal Opinion
Ward v. Commissioner
United States Tax Court
Decided October 24, 1984No. Docket No. 10296-81Unpublished
1Opinion of the Court
JIMMIE J. WARD and BONNIE M. WARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Ward v. Commissioner
Docket No. 10296-81.
United States Tax Court
T.C. Memo 1984-570; 1984 Tax Ct. Memo LEXIS 104; 48 T.C.M. (CCH) 1479; T.C.M. (RIA) 84570;
October 24, 1984.
John Patrick Kelly, for the petitioners.
John O. Kent, for the respondent.
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined a $7,680 deficiency in petitioners' 1977 income tax. At issue is the deductibility of $22,500 as "royalties" on Schedule C of their 1977 return. The case was presented on the basis of a stipulation…
2Cases cited10 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Wing v. CommissionerUnited States Tax Court · 1983
- Wendland v. CommissionerUnited States Tax Court · 1982
- United States v. Guy Mickey McNulty George O'brien, Theodore Tulper, Donald Staadts, James Nestoff and Dennis ValleyCourt of Appeals for the Tenth Circuit · 1984
- Gauntt v. CommissionerUnited States Tax Court · 1984
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