Legal Opinion
Perry v. Commissioner
United States Tax Court
Decided July 26, 1977No. Docket No. 7269-76Unpublished
1Opinion of the Court
WILLIAM A. PERRY AND MARI F. PERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Perry v. Commissioner
Docket No. 7269-76.
United States Tax Court
T.C. Memo 1977-235; 1977 Tax Ct. Memo LEXIS 204; 36 T.C.M. (CCH) 968; T.C.M. (RIA) 770235;
July 26, 1977, Filed
Alan P. Cusick, for the petitioners.
W. Terrence Mooney, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: Respondent determined a deficiency of $3,568.24 in petitioners' Federal income tax for 1974. The only issue is the deductibility of maintenance expenses incurred during 1974 when a…
2Cases cited4 opinions
- Newcombe v. CommissionerUnited States Tax Court · 1970
- May v. CommissionerUnited States Tax Court · 1961
- Marjorie M. P. May v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
- Lowry v. United StatesDistrict Court, D. New Hampshire · 1974