1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 33 T.C.M.
  5. 33 T.C.M. 205 (1974)
 

COURSEY v. COMMISSIONER

Docket No. 6857-70.

33 T.C.M. 205 (1974)

T.C. Memo. 1974-43

James S. Coursey, Jr. and Jane L. Coursey v. Commissioner.

United States Tax Court.

Filed February 20, 1974.

Attorney(s) appearing for the Case

James S. Coursey, Jr., pro se, 2828 Rockhauer Ave., Louisville, Ky. Christopher Rhodes, for the respondent.

[33 T.C.M. 206]

Memorandum Findings of Fact and Opinion

FAY, Judge:1

Respondent determined deficiencies in petitioners' Federal income tax for the taxable years 1966 and 1967 in the amounts of $1,147.05 and $1,267.36, respectively.

The issue presented for our decision is whether respondent has properly disallowed a certain portion of the amounts claimed as deductions by petitioners 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