1. Home
  2. Browse Decisions
  3. T.C.
  4. 76 T.C.
  5. 76 T.C. 7 (1981)
 

MAY v. COMMISSIONER

Docket No. 5762-77.

76 T.C. 7 (1981)

LEWIS H. V. MAY AND NANCY C. MAY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 8, 1981.

Attorney(s) appearing for the Case

Dean S. Butler and Henry P. Pramov, Jr., for the petitioners.

John W. Harris, Steven S. Heyman, and David P. Fuller, for the respondent.

EKMAN, Judge:

The Commissioner determined a deficiency of $7,577 in the petitioners' Federal income tax for 1973. Due to concessions by the parties, the only issue for decision is whether the amounts paid as rent by Dr. May in 1973 to an irrevocable trust created by the petitioners for the benefit of their children constituted an ordinary and necessary business expense under section 162(a) of the Internal Revenue Code...

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