Legal Opinion
Bolza v. Commissioner
United States Tax Court
Decided September 22, 1981No. Docket No. 790-80Unpublished
1Opinion of the Court
JAMES M. BOLZA and NORMA S. BOLZA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bolza v. Commissioner
Docket No. 790-80.
United States Tax Court
T.C. Memo 1981-529; 1981 Tax Ct. Memo LEXIS 209; 42 T.C.M. (CCH) 1138; T.C.M. (RIA) 81529;
September 22, 1981.
D. Robert Autrey, Jr., for the petitioners.
James R. Marietta, for the respondent.
SCOTT
MEMORANDUM OPINION
SCOTT, Judge: Respondent determined a deficiency in petitioners' income tax for the calendar year 1977 in the amount of $ 5,445.
The only issue for decision is whether petitioners are entitled to a deduction under section 215, 1…
2Cases cited20 opinions
- Stokes v. StokesSupreme Court of Georgia · 1980
- Wright v. CommissionerUnited States Tax Court · 1974
- Norton v. CommissionerUnited States Tax Court · 1951
- Jackson v. CommissionerUnited States Tax Court · 1970
- Norton v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
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