Legal Opinion
Thomas v. Commissioner
United States Tax Court
Decided May 26, 1969No. Docket No. 364-68Unpublished
1Opinion of the Court
Frank A. Thomas and Regina Thomas v. Commissioner.
Thomas v. Commissioner
Docket No. 364-68.
United States Tax Court
T.C. Memo 1969-108; 1969 Tax Ct. Memo LEXIS 187; 28 T.C.M. (CCH) 575; T.C.M. (RIA) 69108;
May 26, 1969, Filed
Frank A. Thomas, pro se, 39-30 52nd St., Woodside, N.Y. James Q. Smith, for the respondent.
FORRESTER
Memorandum Findings of Fact and Opinion
FORRESTER, Judge: Respondent has determined a deficiency in petitioners' income tax for the year 1963 in the amount of $403.84 by disallowing the following claimed business expense and medical deductions:
1. Claimed automobile expense…
2Cases cited2 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- William B. F. Hall, Aileen Hall Shoaff, Arthur F. Hall, Jr., Alva J. McAndless and Fred B. Shoaff, II v. United StatesCourt of Appeals for the Seventh Circuit · 1957