Summers v. Commissioner
United States Tax Court
(1) Held: Petitioner was not entitled to greater deductions for medical expenses, charitable contributions, taxes, and "miscellaneous" expenses than had been allowed by respondent. (2) Held, further: Respondent correctly imposed additions to petitioner's tax under section 6651(a) and section 6653(a).
1Opinion of the Court
James V. Summers v. Commissioner.
Summers v. Commissioner
Docket No. 282-71.
United States Tax Court
T.C. Memo 1972-117; 1972 Tax Ct. Memo LEXIS 141; 31 T.C.M. (CCH) 463; T.C.M. (RIA) 72117;
May 22, 1972, Filed.(1) Held: Petitioner was not entitled to greater deductions for medical expenses, charitable contributions, taxes, and "miscellaneous" expenses than had been allowed by respondent.(2) Held, further: Respondent correctly imposed additions to petitioner's tax under section 6651(a) and section 6653(a).
James Summers, pro se, 8555 Birwood, Detroit, Mich. Patrick R. McKenzie, for the respondent.
IR…
2Cases cited6 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Porth v. BrodrickCourt of Appeals for the Tenth Circuit · 1954
- Abney v. CampbellCourt of Appeals for the Fifth Circuit · 1953
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Doherty v. CommissionerUnited States Tax Court · 1979