Legal Opinion
Cherry v. Commissioner
United States Tax Court
Decided August 11, 1983No. Docket No. 20779-80Unpublished
1Opinion of the Court
HERBERT CHERRY AND ADELE CHERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cherry v. Commissioner
Docket No. 20779-80
United States Tax Court
T.C. Memo 1983-470; 1983 Tax Ct. Memo LEXIS 317; 46 T.C.M. (CCH) 1031; T.C.M. (RIA) 83470;
August 11, 1983.
Herbert and Adele Cherry, pro se.
Alice Ann Fitzpatrick, for the respondent.
NIMS
MEMORANDUM FINDINGS OF FACT AND OPINION
NIMS, Judge: Respondent determined deficiencies of $4,186 and $5,759 in petitioners' 1976 and 1977 Federal icnome taxes, respectively.
Following concessions, the matters for determination are (1) whether expenditures…
2Cases cited11 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Jackson v. CommissionerUnited States Tax Court · 1979
- Stubbs, Overbeck & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Suarez v. CommissionerUnited States Tax Court · 1972
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