Legal Opinion
Walker v. Commissioner
United States Tax Court
Decided August 24, 1987No. Docket No. 39947-85UnpublishedCited by 1 opinion
1Opinion of the Court
MAGDALEN E. WALKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Walker v. Commissioner
Docket No. 39947-85.
United States Tax Court
T.C. Memo 1987-409; 1987 Tax Ct. Memo LEXIS 406; 54 T.C.M. (CCH) 169; T.C.M. (RIA) 87409;
August 24, 1987.
Magdalen E. Walker, pro se.
Carol-Lynn E. Moran, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined a deficiency of $ 2,846 in petitioner's income tax for 1981 and an addition to tax of $ 711.05 under section 6651(a). 1 The sole issue for decision is the deductibility of certain expenditures…
2Cases cited12 opinions
- Primuth v. CommissionerUnited States Tax Court · 1970
- Sharon v. CommissionerUnited States Tax Court · 1976
- Waddell v. CommissionerUnited States Tax Court · 1986
- Joel A. Sharon and Ann L. Sharon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Sanderling, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1978
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Levine v. CommissionerUnited States Tax Court · 1987