Legal Opinion
Easley v. Commissioner
United States Tax Court
Decided September 28, 1977No. Docket No. 10649-75Unpublished
1Opinion of the Court
JAMES L. EASLEY and BARBARA J. EASLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Easley v. Commissioner
Docket No. 10649-75
United States Tax Court
T.C. Memo 1977-341; 1977 Tax Ct. Memo LEXIS 99; 36 T.C.M. (CCH) 1376; T.C.M. (RIA) 770341;
September 28, 1977, Filed
Anthony J. Bradisse, for the petitioners.
John W. Harris, for the respondent.
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined a deficiency of $2,412.00 in petitioners' 1972 Federal income tax. Because of concessions by petitioners, the only issue remaining for our consideration is the deductibility of…
2Cases cited10 opinions
- Primuth v. CommissionerUnited States Tax Court · 1970
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Carey v. CommissionerUnited States Tax Court · 1971
- James B. Carey and Margaret Carey v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1972
- Uhlenbrock v. CommissionerUnited States Tax Court · 1977
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