Legal Opinion
Ahlstrand v. Commissioner
United States Tax Court
Decided September 10, 1980No. Docket No. 9372-77Unpublished
Held, deductions for "farm and home losses" and education expenses denied.
1Opinion of the Court
ROY A. AHLSTRAND AND HELEN M. AHLSTRAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ahlstrand v. Commissioner
Docket No. 9372-77.
United States Tax Court
T.C. Memo 1980-368; 1980 Tax Ct. Memo LEXIS 215; 40 T.C.M. (CCH) 1176; T.C.M. (RIA) 80368;
September 10, 1980, Filed
Held, deductions for "farm and home losses" and education expenses denied.
Roy A. Ahlstrand, pro se.
Richard C. McLaughlin, for the respondent.
IRWIN
MEMORANDUM FINDINGS OF FACT AND OPINION
IRWIN, Judge: By letter dated August 17, 1977 respondent determined deficiencies in petitioners' 1974 and 1975 Federal income taxes…
2Cases cited2 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Brown v. CommissionerUnited States Tax Court · 1979