Legal Opinion
Killips v. Commissioner
United States Tax Court
Decided June 27, 1963No. Docket No. 95229Unpublished
1Opinion of the Court
Albert R. Killips and Marcia F. Killips v. Commissioner.
Killips v. Commissioner
Docket No. 95229.
United States Tax Court
T.C. Memo 1963-177; 1963 Tax Ct. Memo LEXIS 163; 22 T.C.M. (CCH) 845; T.C.M. (RIA) 63177;
June 27, 1963
Albert R. Killips, pro se - 729 Bush St., Anaheim, Calif., Roger Rhodes, for the respondent.
FAY
Memorandum Findings of Fact and Opinion
FAY, Judge: The respondent determined a deficiency in the petitioners' income tax for the year 1959 in the amount of $68.45. The only issue for decision is whether the petitioners are entitled to deduct as business expenses under section 162 of…
2Cases cited3 opinions
- Arnold Namrow and Lillian Namrow, and Jay C. Maxwell and Dorothy N. Maxwell v. Commissioner of Internal RevnueCourt of Appeals for the Fourth Circuit · 1961
- Namrow v. CommissionerUnited States Tax Court · 1959
- Robertson v. CommissionerUnited States Tax Court · 1962