1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 19 T.C.M.
  5. 19 T.C.M. 1370 (1960)
 

FOYER v. COMMISSIONER

Docket No. 71987.

19 T.C.M. 1370 (1960)

T.C. Memo. 1960-244

Arthur D. Foyer and Estate of Bel Foyer, Deceased, Arthur D. Foyer, Executor v. Commissioner.

United States Tax Court.

Filed November 21, 1960.

Attorney(s) appearing for the Case

Arthur D. Foyer, pro se, 2133 Ridge Ave., Evanston, Ill. Charles B. Wolfe, Jr., Esq., for the respondent.

TIETJENS, Judge:

The Commissioner determined a deficiency in income tax for the year 1954 in the amount of $349.38. The petitioners claim an overpayment of income tax for the taxable year in the amount of $437.44. The questions presented are: (1) What are the allowable medical expense deductions under section 213, I. R. C. 1954; (2) what are the allowable tax deductions under section 164, I. R. C. 1954; and (3) are certain of the automobile expenses claimed under...

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