Legal Opinion
Alcalen v. Commissioner
United States Tax Court
Decided June 28, 1984No. Docket No. 3599-82Unpublished
1Opinion of the Court
ARTURO P. ALCALEN AND WILHELMINA B. ALCALEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Alcalen v. Commissioner
Docket No. 3599-82.
United States Tax Court
T.C. Memo 1984-334; 1984 Tax Ct. Memo LEXIS 342; 48 T.C.M. (CCH) 406; T.C.M. (RIA) 840334;
June 28, 1984.
Arturo P. Alcalen, pro se.
Hugh M. Spall, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined a deficiency of $1,115.20 in petitioners' 1978 Federal income tax. After concessions, discussed below, the issues for our decision are (1) whether various travel expenses incurred by…
2Cases cited8 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Frank v. CommissionerUnited States Tax Court · 1953
- Contini v. CommissionerUnited States Tax Court · 1981
- Bruce Cornwall and Louise B. Stratton v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1971
3 more not listed; retrieve them via the Exa API.