Legal Opinion
Borggaard v. Commissioner
United States Tax Court
Decided November 19, 1979No. Docket No. 979-78Unpublished
1Opinion of the Court
HOWARD K. BORGGAARD & JEANNE BORGGAARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Borggaard v. Commissioner
Docket No. 979-78.
United States Tax Court
T.C. Memo 1979-458; 1979 Tax Ct. Memo LEXIS 72; 39 T.C.M. (CCH) 496; T.C.M. (RIA) 79458;
November 19, 1979, Filed
James J. Phillips, for the petitioners.
Barry J. Laterman, for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: The Commissioner determined a deficiency of $10,274.25 in the income tax of petitioners for 1973. At issue is the taxpayer's right to deduct certain payments made by his wholly-owned…
2Cases cited7 opinions
- Jergens v. CommissionerUnited States Tax Court · 1951
- Nye v. CommissionerUnited States Tax Court · 1968
- Kniffen v. CommissionerUnited States Tax Court · 1962
- D'Angelo Assoc., Inc. v. CommissionerUnited States Tax Court · 1978
- Citizens Nat. Trust & Savings Bank of Los Angeles v. WelchCourt of Appeals for the Ninth Circuit · 1941
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