1. Home
  2. Browse Decisions
  3. T.C.
  4. 71 T.C.
  5. 71 T.C. 147 (1978)
 

DUGGAR v. COMMISSIONER

Docket No. 178-76.

71 T.C. 147 (1978)

PERRY N. DUGGAR AND PATRICIA J. DUGGAR, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 9, 1978.

Attorney(s) appearing for the Case

Launch M. Magruder, Jr., and James S. Nippes, for the petitioners.

Roy S. Fischbeck, for the respondent.

IRWIN, Judge:

Respondent determined deficiencies in petitioners' income tax for the calendar years 1972 and 1973 in the amounts $6,054.85 and $855.86, respectively. The only issue remaining for our decision is whether certain payments made by petitioners for the leasing, maintenance, and care of cows, and for the maintenance and care of their calves represent currently deductible business expenses or expenditures which...

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