1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 12 T.C.M.
  5. 12 T.C.M. 891 (1953)
 

DOTSON v. COMMISSIONER

Docket Nos. 40611, 40612.

12 T.C.M. 891 (1953)

Michael L. Dotson v. Commissioner. Amadeo L. Guissi and Karmel B. Guissi v. Commissioner.

United States Tax Court.

Entered August 6, 1953.

Attorney(s) appearing for the Case

Wareham C. Seaman, Esq., 503 California Building, Stockton, Calif., for the petitioners. Charles W. Nyquist, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

VAN FOSSAN, Judge:

Respondent determined deficiencies in income taxes for petitioners for the year 1948 as follows:

  Michael L. Dotson .........................    $274.56
  Amadeo L. Guissi and Karmel B. Guissi .....     289.76

The deficiencies arise from respondent's disallowance of certain amounts claimed by petitioners as expenses for business travel and customer entertainment on the grounds...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases