Legal Opinion
Davis v. Commissioner
United States Tax Court
Decided February 5, 1979No. Docket No. 8227-77UnpublishedCited by 1 opinion
1Opinion of the Court
CHARLES R. AND FLORINE J. DAVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Davis v. Commissioner
Docket No. 8227-77.
United States Tax Court
T.C. Memo 1979-47; 1979 Tax Ct. Memo LEXIS 479; 38 T.C.M. (CCH) 189; T.C.M. (RIA) 79047;
February 5, 1979, Field
Charles R. Davis and Florine J. Davis, pro se.
Neal O. Abreu, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: Respondent determined a deficiency of $ 3,185 in petitioners' Federal income tax for the year 1975. The issues for decision are: (1) Whether petitioners are entitled to deduct traveling…
2Cases cited4 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Tucker v. CommissionerUnited States Tax Court · 1971
- Estate of Aylesworth v. CommissionerUnited States Tax Court · 1955
- Schweighardt v. CommissionerUnited States Tax Court · 1970
3Cited by1 opinion
- Melanie L. Thomas-Kozak v. CommissionerUnited States Tax Court · 2014