Patterson v. Commissioner
United States Tax Court
The petitioner was an elementary schoolteacher in a Los Angeles public school and during the year at issue incurred expenses which he attempted to deduct under various sections of the Code. Held, on remand, the petitioner is entitled to no deductions in excess of those allowed or conceded by the respondent.
1Opinion of the Court
Samuel F. Patterson v. Commissioner.
Patterson v. Commissioner
Docket No. 4307-65.
United States Tax Court
T.C. Memo 1971-234; 1971 Tax Ct. Memo LEXIS 99; 30 T.C.M. (CCH) 1003; T.C.M. (RIA) 71234;
September 13, 1971, Filed
The petitioner was an elementary schoolteacher in a Los Angeles public school and during the year at issue incurred expenses which he attempted to deduct under various sections of the Code.
Held, on remand, the petitioner is entitled to no deductions in excess of those allowed or conceded by the respondent.
Samuel F. Patterson, pro se, P.O. Box 11162, Kearny Station, Los Angeles,…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Lloyd U. Noland, Jr., and Jane K. Noland v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
- Henry v. CommissionerUnited States Tax Court · 1961
- Boehm v. CommissionerUnited States Board of Tax Appeals · 1937
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