Legal Opinion
Dietrich v. Commissioner
United States Tax Court
Decided July 6, 1971No. Docket No. 1784-70 SCUnpublishedCited by 1 opinion
1Opinion of the Court
Marvin L. Dietrich and Marjorie Dietrich v. Commissioner.
Dietrich v. Commissioner
Docket No. 1784-70 SC.
United States Tax Court
T.C. Memo 1971-159; 1971 Tax Ct. Memo LEXIS 173; 30 T.C.M. (CCH) 685; T.C.M. (RIA) 71159;
July 6, 1971, Filed.
Truman Clare, 1st Nat. Bk. Bldg., Omaha,neb., for the petitioners. Leonard A. Hammes, for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: Respondent determined a deficiency of $159.37 in petitioners' Federal income tax for the year 1967. At issue are claimed deductions for automobile expenses and expenses for maintaining an office in…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. CorrellSupreme Court of the United States · 1967
- Commissioner v. TellierSupreme Court of the United States · 1966
- Primuth v. CommissionerUnited States Tax Court · 1970
- Shomaker v. CommissionerUnited States Tax Court · 1962
13 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Peter A. v. United StatesDistrict Court, D. New Hampshire · 1975