Diab v. Commissioner
United States Tax Court
Held: (1) Respondent's determination that petitioner understated income sustained; (2) additional deductions for business expenses denied; (3) deductions for charitable contributions disallowed; (4) petitioner entitled to a bad debt deduction; (5) claimed loss of business property disallowed; and (6) section 6653(a) addition to tax imposed.
1Opinion of the Court
JAMIL DIAB and MAHASON DIAB, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Diab v. Commissioner
Docket No. 7344-73.
United States Tax Court
T.C. Memo 1979-475; 1979 Tax Ct. Memo LEXIS 49; 39 T.C.M. (CCH) 561; T.C.M. (RIA) 79475;
November 29, 1979, Filed
Held: (1) Respondent's determination that petitioner understated income sustained; (2) additional deductions for business expenses denied; (3) deductions for charitable contributions disallowed; (4) petitioner entitled to a bad debt deduction; (5) claimed loss of business property disallowed; and (6) section 6653(a) addition to tax…
2Cases cited21 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Burnet v. LoganSupreme Court of the United States · 1931
- Marcello v. CommissionerUnited States Tax Court · 1964
- Courtney v. CommissionerUnited States Tax Court · 1957
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