1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 33 T.C.M.
  5. 33 T.C.M. 606 (1974)
 

DIEGELMAN v. COMMISSIONER

Docket No. 3592-73.

33 T.C.M. 606 (1974)

T.C. Memo. 1974-133

Mark A. Diegelman and Teresa A. Diegelman v. Commissioner.

United States Tax Court.

Filed May 23, 1974.

Attorney(s) appearing for the Case

Leonard A. Klaff, for the petitioners. Brian J. Seery and Louis J. Zeller, for the respondent.

Memorandum Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency of $1,313.97 in petitioners' Federal income tax for 1971 on the ground that petitioners erroneously deducted the sum of $7,652.47 under miscellaneous deductions as "War Crimes." Respondent has filed a motion for judgment on the pleadings on the ground that petitioners failed to state a cause of action in their petition.

The petition alleges that respondent erred in disallowing...

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