Gersten v. Commissioner
United States Tax Court
Held, petitioners are not entitled to miscellaneous business expense deductions in excess of amounts allowed by respondent; held further, petitioners are not entitled to deduct claimed medical care expenses under sec. 213, I.R.C. 1954; held further, the increase by respondent of petitioners' gross income for 1974 is not erroneous; heldfurther, the underpayment of petitioners' taxes was due to negligence or intentional disregard of rules and regulations under sec. 6653(a),…
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Held, petitioners are not entitled to miscellaneous business expense deductions in excess of amounts allowed by respondent; held further, petitioners are not entitled to deduct claimed medical care expenses under sec. 213, I.R.C. 1954; held further, the increase by respondent of petitioners' gross income for 1974 is not erroneous; heldfurther, the underpayment of petitioners' taxes was due to negligence or intentional disregard of rules and regulations under sec. 6653(a), I.R.C. 1954.
1Opinion of the Court
LEON GERSTEN AND CAROLE GERSTEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gersten v. Commissioner
Docket No. 3086-78.
United States Tax Court
T.C. Memo 1980-487; 1980 Tax Ct. Memo LEXIS 96; 41 T.C.M. (CCH) 285; T.C.M. (RIA) 80487;
October 28, 1980, Filed
Held, petitioners are not entitled to miscellaneous business expense deductions in excess of amounts allowed by respondent; held further, petitioners are not entitled to deduct claimed medical care expenses under sec. 213, I.R.C. 1954; held further, the increase by respondent of petitioners' gross income for 1974 is not…
2Cases cited20 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Enoch v. CommissionerUnited States Tax Court · 1972
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