1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 22 T.C.M.
  5. 22 T.C.M. 511 (1963)
 

LENDERMAN v. COMMISSIONER

Docket No. 87432.

22 T.C.M. 511 (1963)

T.C. Memo. 1963-110

Lonnie R. Lenderman and Era E. Lenderman v. Commissioner.

United States Tax Court.

Filed April 17, 1963.

Attorney(s) appearing for the Case

James P. Mattimoe, Esq., Guardian Bldg., Detroit, Mich., for the petitioners. Ralph W. Eisnaugle, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

A deficiency has been determined by the respondent in the income tax of petitioners for the taxable year 1958 in the amount of $132.45. The issues to be decided are (1) whether respondent has erred in disallowing as a business expense deduction the amount of $478 expended by Era E. Lenderman in acquiring 18 semester hours of college credit and (2) whether...

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