Legal Opinion
Collins v. Commissioner
United States Tax Court
Decided August 29, 1973No. Docket No. 6650-71Unpublished
1Opinion of the Court
PHILIP R. COLLINS and WYNN L. COLLINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Collins v. Commissioner
Docket No. 6650-71.
United States Tax Court
T.C. Memo 1973-192; 1973 Tax Ct. Memo LEXIS 93; 32 T.C.M. (CCH) 890; T.C.M. (RIA) 73192;
August 29, 1973, Filed
Phillip Singer, for the petitioners.
Allan D. Hill, for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
The Commissioner determined a $465.07 deficiency in petitioners' 1968 income tax. The sole issue is whether petitioners were entitled to an income tax deduction in respect of expenses incurred by petitioner Philip…
2Cases cited9 opinions
- Weiszmann v. CommissionerUnited States Tax Court · 1969
- Ronald F. Weiszmann and Deborah C. Weiszmann v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Bodley v. CommissionerUnited States Tax Court · 1971
- Weiler v. CommissionerUnited States Tax Court · 1970
- Martin J. Welsh and Elsie N. Welsh v. United StatesCourt of Appeals for the Sixth Circuit · 1964
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