Galazin v. Commissioner
United States Tax Court
Held, the amount and deductibility of various home office expenses determined. Heldfurther, on the facts of this case, petitioner's sister-in-law considered a foster child for purposes of sections 151 (e) and 152, I.R.C. 1954.
1Opinion of the Court
ROBERT G. GALAZIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Galazin v. Commissioner
Docket No. 9355-75.
United States Tax Court
T.C. Memo 1979-206; 1979 Tax Ct. Memo LEXIS 315; 38 T.C.M. (CCH) 851; T.C.M. (RIA) 79206;
May 24, 1979, Filed
Held, the amount and deductibility of various home office expenses determined. Heldfurther, on the facts of this case, petitioner's sister-in-law considered a foster child for purposes of sections 151 (e) and 152, I.R.C. 1954.
Robert G. Galazin, pro se.
John P. Tyler, for the respondent.
IRWIN
MEMORANDUM FINDINGS OF FACT AND OPINION
IRWIN, Judge:…
2Cases cited5 opinions
- Sharon v. CommissionerUnited States Tax Court · 1976
- Joel A. Sharon and Ann L. Sharon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- The Cincinnati, New Orleans and Texas Pacific Railway Company v. The United StatesUnited States Court of Claims · 1970
- Gill v. CommissionerUnited States Tax Court · 1975
- Reed v. CommissionerUnited States Tax Court · 1968