1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 42 T.C.M.
  5. 42 T.C.M. 1518 (1981)
 

ALBERTINI v. COMMISSIONER

Docket No. 3286-80.

42 T.C.M. 1518 (1981)

T.C. Memo. 1981-619

Robert J. Albertini and Patricia I. Albertini v. Commissioner.

United States Tax Court.

Filed October 26, 1981.

Attorney(s) appearing for the Case

Vincent L. Alsfeld, for the petitioners. Maureen T. O'Brien, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $8,617 in petitioners' Federal income tax for 1978. The issues presented are whether payments to petitioner Robert J. Albertini while he was participating in a second-career training program are excludible from gross income under section 104 (a)(1),1 and whether petitioners are entitled to certain deductions under section 213 for medical expenses.

All...

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