1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 31 T.C.M.
  5. 31 T.C.M. 799 (1972)
 

DREW v. COMMISSIONER

Docket No. 7564-70.

31 T.C.M. 799 (1972)

T.C. Memo. 1972-161

Edward J. Drew and Mary E. Drew v. Commissioner.

United States Tax Court.

Filed July 31, 1972.

Attorney(s) appearing for the Case

Marion Hirschburg, for the petitioners. Leonard A. Hammes, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in the income taxes of petitioners of $4,271.78 and $8,325.88 for the years 1967 and 1968, respectively. The deficiencies stem from respondent's disallowance of deductions for losses incurred by petitioners in raising and training horses and for entertainment and automobile expenses.

Findings of Fact

Some of the facts have been stipulated. The stipulation...

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