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