Legal Opinion
Boyd v. Comm'r
United States Tax Court
Decided October 3, 2003No. 4794-00UnpublishedCited by 2 opinions
1Opinion of the Court
DAVID J. BOYD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Boyd v. Comm'r
No. 4794-00
United States Tax Court
T.C. Memo 2003-286; 2003 Tax Ct. Memo LEXIS 286; 86 T.C.M. (CCH) 440;
October 3, 2003, Filed
Petitioner was not entitled to claim itemized deductions on Schedule A. Court allowed petitioner deduction of $ 300 as trade or business expense on Schedule C for year at issue. Petitioner was liable for addition to tax under section 6651(a)(1) for failure to file timely return for year 1995.
David J. Boyd, pro se.
Louis H. Hill, for respondent.
Couvillion, D. Irvin
COUVILLION
MEMORANDUM…
2Cases cited15 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
10 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Frank T. Voelker v. Catherine M. NolenCourt of Appeals for the Seventh Circuit · 2004
- Voelker, Frank T. v. Nolen, CatherineCourt of Appeals for the Seventh Circuit · 2004