T.C. Memo. 2006-108
UNITED STATES TAX COURT
MICHAEL FORBES DEHONEY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3305-04. Filed May 16, 2006.
Michael Forbes Dehoney, pro se.
Jeanne Gramling, for respondent.
MEMORANDUM OPINION
WELLS, Judge: Respondent determined a $743 deficiency in
income tax for petitioner’s taxable year 2001. After
concessions, the only issue remaining is whether petitioner is
entitled to deduct for taxable year 2001 certain legal expenses
that were paid in taxable year 2002. Unless otherwise indicated,
all section references are to the Internal Revenue Code, as
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