1. Home
  2. Browse Decisions
  3. T.C.
  4. 71 T.C.
  5. 71 T.C. 328 (1978)
 

CHRISTENSEN v. COMMISSIONER

Docket No. 10113-76.

71 T.C. 328 (1978)

LAUGE H. AND HELEN S. CHRISTENSEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 4, 1978.

Attorney(s) appearing for the Case

Robert Alexander Beer, for the petitioners.

Peter J. Panuthos and Philip A. Kaiser, for the respondent.

OPINION

FAY, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

Year                              Deficiency

1972 ..........................     $2,738
1973 ..........................      3,739

The sole issue for decision is whether section 933(1)1 precludes petitioners from deducting under section 212(3) certain legal and accounting expenses...

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