1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 24 T.C.M.
  5. 24 T.C.M. 76 (1965)
 

VILLAFRANCA v. COMMISSIONER

Docket No. 3692-62.

24 T.C.M. 76 (1965)

T.C. Memo. 1965-18

Frederick J. Villafranca and Thelma Villafranca v. Commissioner.

United States Tax Court.

Filed February 3, 1965.

Attorney(s) appearing for the Case

Irwin G. Waterman, 600 Marion E. Taylor Bldg., Louisville, Ky. 40202, for the petitioners. Dennis M. Feeley, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

The Commissioner has determined deficiencies in the petitioners' income tax for the calendar year 1959 in the amount of $18,512.52. Concessions have been made by petitioners and the sole remaining issue concerns the deduction in such year of $27,625 by petitioners' partnership as an estimate of the future costs of providing dance instructions to which a part of the 1959 income was attributable and...

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