Legal Opinion
Weyts v. Comm'r
United States Tax Court
Decided March 12, 2003No. 10054-01UnpublishedCited by 3 opinions
1Opinion of the Court
PIETER WEYTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Weyts v. Comm'r
No. 10054-01
United States Tax Court
T.C. Memo 2003-68; 2003 Tax Ct. Memo LEXIS 68; 85 T.C.M. (CCH) 999;
March 12, 2003, Filed
Decision was entered for the Government.
Pieter Weyts, pro se.
Diana P. Hinton, for respondent.
Powell, Carleton D.
POWELL
MEMORANDUM OPINION
POWELL, Special Trial Judge: Respondent determined a deficiency of $ 4,270 in petitioner's 2000 Federal income tax. The issues are whether petitioner is (1) entitled to a deduction under section 162 for educational expenses, (2) entitled to an exemption…
2Cases cited9 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Boser v. CommissionerUnited States Tax Court · 1981
4 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- DiDonato v. Comm'rUnited States Tax Court · 2011
- Hill v. Comm'rUnited States Tax Court · 2004
- Lorn v. Comm'rUnited States Tax Court · 2007