1. Home
  2. Browse Decisions
  3. T.C.
  4. 55 T.C.
  5. 55 T.C. 320 (1970)
 

FRED W. AMEND CO. v. COMMISSIONER

Docket No 5385-67.

55 T.C. 320 (1970)

FRED W. AMEND CO., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 19, 1970.

Attorney(s) appearing for the Case

John Enrietto, for the petitioner.

Robert H. Burgess, for the respondent.

IRWIN, Judge:

Respondent determined deficiencies in petitioner's income tax for fiscal years 1964 and 1965 in the amounts of $2,768 and $2,998, respectively. The only question presented is whether amounts paid to a Christian Science practitioner and taken as business expenses for "professional services" on petitioner's income tax returns are deductible under section 162 of the Code.1

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