Thomas D. Stricker - Page 1

                                 T.C. Memo. 1995-530                                  


                               UNITED STATES TAX COURT                                


                          THOMAS D. STRICKER, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 12670-79.       Filed November 8, 1995.                     


               Thomas D. Stricker, pro se.                                            
               Mark A. Weiner, for respondent.                                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               COHEN, Judge:  Respondent determined a deficiency in the               
          amount of $2,754 in petitioner's Federal income tax for 1976.               
          Unless otherwise indicated, all section references are to the               
          Internal Revenue Code in effect for the year in issue, and all              
          Rule references are to the Tax Court Rules of Practice and                  
          Procedure.                                                                  
               After concessions by both parties, we must decide the                  
          following issues:  (1) Whether petitioner is entitled to a                  
          deduction for legal expenses; (2) whether petitioner is entitled            
          to a deduction for rent expenses greater than that allowed by               
          respondent; and (3) whether petitioner is entitled to a deduction           





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