Allen v. Commissioner
United States Tax Court
Despite warnings from the Court, petitioners intransigently refused to furnish organized documentation of multi-deductions claimed, preferring to rely on attacks on the constitutionality of acts of the Court and respondent. Held, some rental and business deductions allowed.
1Opinion of the Court
DONALD H. ALLEN AND PEGGY P. ALLEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Allen v. Commissioner
Docket No. 16567-79.
United States Tax Court
T.C. Memo 1982-93; 1982 Tax Ct. Memo LEXIS 648; 43 T.C.M. (CCH) 620; T.C.M. (RIA) 82093;
February 23, 1982.
Despite warnings from the Court, petitioners intransigently refused to furnish organized documentation of multi-deductions claimed, preferring to rely on attacks on the constitutionality of acts of the Court and respondent. Held, some rental and business deductions allowed.
Donald H. Allen and Peggy P. Allen, pro se.
Ivan A. Gomez,…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- 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
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
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