Legal Opinion
Craft v. Comm'r
United States Tax Court
Decided August 15, 2005No. 2858-04UnpublishedCited by 5 opinions
1Opinion of the Court
RONNIE O. AND G. JUNE CRAFT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Craft v. Comm'r
No. 2858-04
United States Tax Court
T.C. Memo 2005-197; 2005 Tax Ct. Memo LEXIS 197; 90 T.C.M. (CCH) 149;
August 15, 2005, Filed
Clinton J. Wofford, for petitioners.
Audrey M. Morris, for respondent.
Vasquez, Juan F.
JUAN F. VASQUEZ
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a deficiency of $ 6,672 in petitioners' 2001 Federal income tax. After a concession, 1 the issues for decision are: (1) Whether petitioners are entitled to deduct expenses listed on Schedule C,…
2Cases cited25 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
20 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Schulmann v. Director, Division of TaxationNew Jersey Tax Court · 2010
- Beckey v. Comm'rUnited States Tax Court · 2017
- Espaillat v. Comm'rUnited States Tax Court · 2015
- Johnson v. Comm'rUnited States Tax Court · 2012
- Mears v. Comm'rUnited States Tax Court · 2013