Legal Opinion
Storzer v. Commissioner
United States Tax Court
Decided June 14, 1982No. Docket No. 16678-79UnpublishedCited by 3 opinions
1Opinion of the Court
GERALD H. STORZER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Storzer v. Commissioner
Docket No. 16678-79.
United States Tax Court
T.C. Memo 1982-328; 1982 Tax Ct. Memo LEXIS 416; 44 T.C.M. (CCH) 100; T.C.M. (RIA) 82328;
June 14, 1982.
Gerald H. Storzer, pro se.
Barbara A. Matthews, for the respondent.
NIMS
MEMORANDUM FINDINGS OF FACT AND OPINION
NIMS, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the year 1977 of $535. Due to concessions, the issues remaining for decision are 1) whether petitioner is entitled to a home office deduction under section…
2Cases cited3 opinions
- Baie v. CommissionerUnited States Tax Court · 1980
- Jackson v. CommissionerUnited States Tax Court · 1981
- Hamilton v. CommissionerUnited States Tax Court · 1977
3Cited by3 opinions
- David J. And Anne M. Weissman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
- David J. And Anne M. Weissman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
- David J. And Anne M. Weissman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984