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
Page: 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011