Pridgen v. Commissioner
United States Tax Court
Held, petitioners have failed to show that they are entitled to deductions claimed in their Federal income tax returns for the calendar years 1963 and 1964 for contributions, taxes, medical and dental expenses, outside salesman expenses, and certain bankruptcy losses in excess of those allowed by the respondent.
1Opinion of the Court
Lester C. Pridgen and Marjorie H. Pridgen v. Commissioner.
Pridgen v. Commissioner
Docket No. 2913-67.
United States Tax Court
T.C. Memo 1969-138; 1969 Tax Ct. Memo LEXIS 162; 28 T.C.M. (CCH) 717; T.C.M. (RIA) 69138;
June 30, 1969, Filed
Held, petitioners have failed to show that they are entitled to deductions claimed in their Federal income tax returns for the calendar years 1963 and 1964 for contributions, taxes, medical and dental expenses, outside salesman expenses, and certain bankruptcy losses in excess of those allowed by the respondent.
Lester C. Pridgen, pro se, 55 W. 55th St., New York,…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Halle v. CommissionerUnited States Tax Court · 1946
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1967
- Perlmutter v. CommissionerUnited States Tax Court · 1965
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3Cited by2 opinions
- Lester C. And Marjorie H. Pridgen v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
- Pridgen v. CommissionerCourt of Appeals for the Second Circuit · 1970