Legal Opinion
Shea v. Commissioner
United States Tax Court
Decided August 9, 1979No. Docket No. 4785-76Unpublished
Held, amount of business use of petitioners' automobile determined.
1Opinion of the Court
ANDREW W. SHEA AND ROSEMARY M. SHEA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Shea v. Commissioner
Docket No. 4785-76.
United States Tax Court
T.C. Memo 1979-303; 1979 Tax Ct. Memo LEXIS 221; 38 T.C.M. (CCH) 1178; T.C.M. (RIA) 79303;
August 9, 1979, Filed
Held, amount of business use of petitioners' automobile determined.
William R. Busch, for the petitioners.
Rick K. Budd, for the respondent.
IRWIN
MEMORANDUM FINDINGS OF FACT AND OPINION
IRWIN, Judge: Respondent determined deficiencies in petitioners' Federal income taxes of $1,199 and $1,040 for the fiscal years ended September 30,…
2Cases cited13 opinions
- Heuer v. CommissionerUnited States Tax Court · 1959
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Norwood v. CommissionerUnited States Tax Court · 1976
- Green v. CommissionerUnited States Tax Court · 1972
- Feistman v. CommissionerUnited States Tax Court · 1974
8 more not listed; retrieve them via the Exa API.