T.C. Memo. 2003-215
UNITED STATES TAX COURT
CHRISTOPHER Y. KIMM, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4102-01. Filed July 17, 2003.
Steve Mather and Stephen J. Mihaly, for petitioner.
Jean Song, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a $9,717 deficiency
in petitioner’s Federal income tax for 1996. The issues for
decision are (1) whether Christopher Y. Kimm (petitioner) is
entitled to deduct a $30,000 payment to his father in 1996 as an
ordinary and necessary business expense under section 162 and (2)
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