PER CURIAM.
This appeal involves review of a decision of the United States Tax Court, 37 T.C.M. 1174 (1978), denying taxpayer a deduction for certain claimed expenses and donations. Review jurisdiction of the decision is granted under 26 U.S.C. § 7482.
During the tax year under review, 1974, taxpayer was a full-time professional artist. On his federal tax return for that year he claimed as an advertising and public relations expense his valuation of three...
Let's get started
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.
