1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 43 T.C.M.
  5. 43 T.C.M. 136 (1981)
 

SHAPIRO v. COMMISSIONER

Docket No. 7065-80.

43 T.C.M. 136 (1981)

T.C. Memo. 1981-719

Phillip E. Shapiro and Carla B. Shapiro v. Commissioner.

United States Tax Court.

Filed December 21, 1981.

Attorney(s) appearing for the Case

Phillip E. Shapiro, pro se, New York, N.Y. Paulette Segal, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Chief Judge:

Respondent determined a deficiency in petitioners' 1977 Federal income taxes of $1,191.90. We must determine whether petitioners are entitled to: (1) a business expense deduction of $1,258 pursuant to section 1621; (2) a sales tax deduction of $2,188 pursuant to section 164(a)(4).

Findings of Fact

Some of the facts have been stipulated and are...

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