George H. and Evelyn G. Cooper - Page 1

                                        T.C. Memo. 1997-494                                              

                                      UNITED STATES TAX COURT                                            

                        GEORGE H. AND EVELYN G. COOPER, Petitioners v.                                   
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                    

                  Docket No.  5574-96.                 Filed November 3, 1997.                           

                        On the facts, Held: (1) Ps have not established                                  
                  that they are entitled to deduct on their 1987 Federal                                 
                  income tax return ordinary and necessary business                                      
                  expenses in excess of the amount allowed by R; and (2)                                 
                  petitioners are liable for the late filing addition to                                 
                  tax under sec. 6651(a)(1), I.R.C.                                                      

                  George H. Cooper, pro se.                                                              
                  Roberta D. Repasy, for respondent.                                                     

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