Legal Opinion
Schuerholz v. Commissioner
United States Tax Court
Decided May 24, 1976No. Docket No. 8155-74Unpublished
1Opinion of the Court
DONALD L. SCHUERHOLZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Schuerholz v. Commissioner
Docket No. 8155-74.
United States Tax Court
T.C. Memo 1976-163; 1976 Tax Ct. Memo LEXIS 242; 35 T.C.M. (CCH) 726; T.C.M. (RIA) 760163;
May 24, 1976, Filed; as amended June 18, 1976.
Donald L. Schuerholz, pro se.
Fred G. Gerald, for the respondent.
FORRESTER
MEMORANDUM FINDINGS OF FACT AND OPINION
FORRESTER, Judge: Respondent has determined a deficiency in petitioner's 1967 income tax in the amount of $4,321.35. There are two issues before us. The first is whether petitioner is entitled to deduct…
2Cases cited9 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Janeway v. CommissionerUnited States Tax Court · 1943
- Bass v. CommissionerUnited States Tax Court · 1968
- Knoxville Truck Sales & Service, Inc. v. CommissionerUnited States Tax Court · 1948
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