Legal Opinion
Bowden v. Commissioner
United States Tax Court
Decided September 22, 1982No. Docket No. 16009-79Unpublished
1Opinion of the Court
DELBERT A. BOWDEN and CAMILLA M. BOWDEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bowden v. Commissioner
Docket No. 16009-79.
United States Tax Court
T.C. Memo 1982-548; 1982 Tax Ct. Memo LEXIS 198; 44 T.C.M. (CCH) 1188; T.C.M. (RIA) 82548;
September 22, 1982.
Sheldon Chertow, for the petitioners.
Stephen J. Morrow, for the respondent.
WILES
MEMORANDUM FINDINGS OF FACT AND OPINION
WILES, Judge: Respondent determined a deficiency of $4,912 in petitioners' 1976 Federal income tax. The sole issue for decision is whether petitioners are entitled to deduct the cost of a world tour as an…
2Cases cited2 opinions
- Marlin v. CommissionerUnited States Tax Court · 1970
- Edwin F. Krist and Marion R. Krist v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973